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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2018	Mar. 07, 2019	Jun. 30, 2018
Document Entity Information [Abstract]
Entity Registrant Name	BioScrip, Inc.
Entity Central Index Key	0001014739
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		128,155,291
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 373,541,920

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 14,539	$ 39,457
Restricted cash	4,321	4,950
Accounts receivable, net	114,864	85,522
Inventory	26,689	38,044
Prepaid expenses and other current assets	14,292	18,620
Total current assets	174,705	186,593
Property and equipment, net	28,788	26,973
Goodwill	367,198	367,198
Deferred taxes	1,032	1,098
Intangible assets, net	10,470	19,114
Other non-current assets	1,745	2,116
Total assets	583,938	603,092
Current liabilities
Current portion of long-term debt	3,179	1,722
Accounts payable	67,025	65,963
Amounts due to plan sponsors	956	4,621
Accrued interest	6,706	6,706
Accrued expenses and other current liabilities	29,450	26,118
Total current liabilities	107,316	105,130
Long-term debt, net of current portion	501,495	478,866
Other non-current liabilities	25,842	21,769
Total liabilities	634,653	605,765
Stockholders’ deficit
Preferred stock, $.0001 par value; 5,000,000 shares authorized; no shares issued and outstanding as of December 31, 2018 and 2017, respectively	0	0
Common stock, $.0001 par value; 250,000,000 shares authorized; 128,391,456 shares issued and 128,077,651 shares outstanding at December 31, 2018, and 127,639,118 shares issued and 127,634,012 shares outstanding as of December 31, 2017, respectively	13	13
Treasury stock, 313,805 and 5,106 shares outstanding, at cost, as of December 31, 2018 and 2017, respectively	(950)	(16)
Additional paid-in capital	618,137	624,762
Accumulated deficit	(761,204)	(709,511)
Total stockholders’ deficit	(144,004)	(84,752)
Total liabilities and stockholders’ deficit	583,938	603,092
Series A convertible preferred stock, $.0001 par value; 825,000 shares authorized; 21,630 and 21,645 shares issued and outstanding as of December 31, 2018 and 2017, respectively; and $3,264 and $2,916 liquidation preference as of December 31, 2018 and 2017, respectively
Current liabilities
Convertible preferred stock	3,231	2,827
Series C convertible preferred stock, $.0001 par value; 625,000 shares authorized; 614,177 shares issued and outstanding; and $94,706 and $84,555 liquidation preference as of December 31, 2018 and 2017, respectively
Current liabilities
Convertible preferred stock	$ 90,058	$ 79,252

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Convertible preferred stock series, par value (in USD per share)	$ 0.0001
Preferred stock, par value (in USD per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in USD per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	250,000,000	250,000,000
Common stock, shares issued (in shares)	128,391,456	127,639,118
Common stock, shares outstanding (in shares)	128,077,651	127,634,012
Treasury stock (in shares)	313,805	5,106
Series A Preferred Stock
Convertible preferred stock series, par value (in USD per share)	$ 0.0001	$ 0.0001
Convertible preferred stock series, shares authorized (in shares)	825,000	825,000
Convertible preferred stock series, shares issued (in shares)	21,630	21,645
Convertible preferred stock series, shares outstanding (in shares)	21,630	21,645
Convertible preferred stock series, liquidation preference	$ 3,264	$ 2,916
Series C Preferred Stock
Convertible preferred stock series, par value (in USD per share)	$ 0.0001	$ 0.0001
Convertible preferred stock series, shares authorized (in shares)	625,000	625,000
Convertible preferred stock series, shares issued (in shares)	614,177	614,177
Convertible preferred stock series, shares outstanding (in shares)	614,177	614,177
Convertible preferred stock series, liquidation preference	$ 94,706	$ 84,555

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Net revenue	$ 708,903	$ 817,190	$ 935,589
Cost of revenue (excluding depreciation expense)	465,865	547,948	673,507
Gross profit	243,038	269,242	262,082
Operating expenses:
Service location operating expenses	154,813	163,273	169,781
General and administrative expenses	47,264	39,625	38,798
Depreciation and amortization expense	23,601	27,725	22,025
Restructuring, acquisition, integration, and other expenses	6,457	12,662	15,859
Bad debt expense	0	23,697	26,608
Total operating expenses	232,135	266,982	273,071
Operating income (loss)	10,903	2,260	(10,989)
Other expense:
Interest expense, net	57,433	52,072	37,572
Change in fair value of equity linked liabilities	4,836	3,587	(10,450)
Loss (gain) on dispositions	(342)	581	(3,954)
Loss on extinguishment of debt	0	13,453	0
Total other expense	61,927	69,693	23,168
Loss from continuing operations, before income taxes	(51,024)	(67,433)	(34,157)
Income tax benefit (expense)	(568)	4,130	(2,015)
Loss from continuing operations	(51,592)	(63,303)	(36,172)
Loss from discontinued operations, net of income taxes	(101)	(893)	(6,593)
Net loss	(51,693)	(64,196)	(42,765)
Accrued dividends on preferred stock	(11,210)	(10,077)	(9,084)
Loss attributable to common stockholders	$ (62,903)	$ (74,273)	$ (51,849)
Loss per common share:
Loss from continuing operations, basic and diluted (in USD per share)	$ (0.49)	$ (0.59)	$ (0.48)
Loss from discontinued operations, basic and diluted (in USD per share)	0.00	(0.01)	(0.07)
Loss per common share, basic and diluted (in USD per share)	$ (0.49)	$ (0.60)	$ (0.55)
Weighted average number of common shares outstanding:
Basic and diluted (in shares)	127,942	123,791	93,740

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($) $ in Thousands	Total	Preferred Stock	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Deficit
Beginning Balance at Dec. 31, 2015	$ (81,515)	$ 0	$ 8	$ (10,737)	$ 531,764	$ (602,550)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net proceeds from public stock offering and private placements	83,267		4		83,263
Exercise of stock options, vesting of restricted stock and related tax withholdings	(33)			(33)
Surrender of stock - settlement				(255)	255
Shares issued in connection with the acquisition of Home Solutions, Inc.	9,937			11,025	(1,088)
Equity linked liabilities reclassified to equity upon approval of Charter Amendment	2,847				2,847
Accrued dividends on preferred stock	(9,084)				(9,084)
Stock-based compensation	3,725				3,725
Net loss	(42,765)					(42,765)
Ending Balance at Dec. 31, 2016	(33,621)	0	12	0	611,682	(645,315)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net proceeds from public stock offering and private placements	20,777		1		20,776
Exercise of stock options, vesting of restricted stock and related tax withholdings	5			(16)	21
Accrued dividends on preferred stock	(10,077)				(10,077)
Stock-based compensation	2,360				2,360
Net loss	(64,196)					(64,196)
Ending Balance at Dec. 31, 2017	(84,752)	0	13	(16)	624,762	(709,511)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exercise of stock options, vesting of restricted stock and related tax withholdings	(26)			(934)	908
Accrued dividends on preferred stock	(11,210)				(11,210)
Stock-based compensation	3,677				3,677
Net loss	(51,693)					(51,693)
Ending Balance at Dec. 31, 2018	$ (144,004)	$ 0	$ 13	$ (950)	$ 618,137	$ (761,204)

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net loss	$ (51,693)	$ (64,196)	$ (42,765)
Less: Loss from discontinued operations, net of income taxes	(101)	(893)	(6,593)
Loss from continuing operations	(51,592)	(63,303)	(36,172)
Adjustments to reconcile net loss from continuing operations to net cash provided by (used in) operating activities:
Depreciation and amortization	23,601	27,725	22,025
Amortization of deferred financing costs and debt discount	8,172	6,998	4,042
Change in fair value of contingent consideration	0	0	(4,597)
Change in fair value of equity linked liabilities	4,836	3,587	(10,450)
Change in deferred taxes	66	(3,379)	2,045
Stock-based compensation	4,175	2,360	1,801
Paid-in-kind interest capitalized as principal on Second Lien Note Facility	7,787	0	0
Loss (gain) on dispositions	(342)	581	(3,954)
Loss on extinguishment of debt	0	13,453	0
Changes in assets and liabilities, net of acquired businesses:
Accounts receivable	(29,342)	23,564	(2,219)
Inventory	11,355	(2,544)	10,016
Prepaid expenses and other assets	4,699	(239)	(893)
Accounts payable	1,062	689	(15,977)
Amounts due to plan sponsors	(3,665)	942	308
Accrued interest	0	1	(192)
Accrued expenses and other liabilities	(815)	(4,805)	(1,305)
Net cash provided by (used in) operating activities from continuing operations	(20,003)	5,630	(35,522)
Net cash used in operating activities from discontinued operations	(101)	(6,393)	(7,019)
Net cash used in operating activities	(20,104)	(763)	(42,541)
Cash flows from investing activities:
Cash consideration paid for acquisitions, net of cash acquired	0	0	(67,516)
Purchases of property and equipment, net	(13,875)	(8,680)	(9,870)
Proceeds from dispositions	360	0	4,177
Net cash used in investing activities	(13,515)	(8,680)	(73,209)
Cash flows from financing activities:
Proceeds from private issuances, net	0	20,777	83,267
Proceeds from priming credit agreement, net	0	23,060	0
Fees attributable to extinguishment of debt	0	(980)	0
Borrowings on revolving credit facility	0	563	104,300
Repayments on revolving credit facility	0	(55,863)	(64,000)
Borrowing of long-term debt, net of expenses	10,000	294,446	0
Principal payments of long-term debt	0	(236,770)	(12,550)
Repayments of capital leases	(1,873)	(1,072)	(1,073)
Net activity from exercise of employee stock awards	(55)	120	(202)
Net cash provided by financing activities	8,072	44,281	109,742
Net change in cash and cash equivalents and restricted cash	(25,547)	34,838	(6,008)
Cash and cash equivalents and restricted cash - beginning of year	44,407	9,569	15,577
Cash and cash equivalents and restricted cash - end of year	18,860	44,407	9,569
DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the year for interest	41,488	45,376	34,696
Cash paid during the year for income taxes, net of refunds	(319)	649	(372)
DISCLOSURE OF NON-CASH TRANSACTIONS:
Issuance of 3,750,000 shares in connection with the Home Solutions acquisition	0	0	9,938
Capital lease obligations incurred to acquire property and equipment	34	1,825	2,314
Paid-in-kind interest capitalized as principal on Second Lien Note Facility	7,787	0	0
Tenant improvement allowances for leasehold improvements	$ 2,914	$ 0	$ 0

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical)	Dec. 31, 2016 shares
Statement of Cash Flows [Abstract]
Shares issued in acquisition (in shares)	3,750,000

NATURE OF OPERATIONS AND PRESENTATION OF FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS AND PRESENTATION OF FINANCIAL STATEMENTS	NATURE OF OPERATIONS AND PRESENTATION OF FINANCIAL STATEMENTS Corporate Organization and Business BioScrip, Inc. (“BioScrip”, “we”, “us”, “our” or the “Company”) is a national provider of infusion and home care management solutions. We partner with physicians, hospital systems, payors, pharmaceutical manufacturers and skilled nursing facilities to provide patients access to post-acute care services. We operate with a commitment to bring customer-focused pharmacy and related healthcare infusion therapy services into the home or alternate-site setting. By collaborating with the full spectrum of healthcare professionals and the patient, we aim to provide cost-effective care that is driven by clinical excellence, customer service and values that promote positive outcomes and an enhanced quality of life for those whom we serve. Our platform provides nationwide service capabilities and the ability to deliver clinical management services that offer patients a high-touch, community-based and home-based care environment. Our core services are provided in coordination with, and under the direction of, the patient’s physician. Our multidisciplinary team of clinicians, including pharmacists, nurses, dietitians and respiratory therapists, work with the physician to develop a plan of care suited to each patient’s specific needs. Whether in the home, physician office, ambulatory infusion center, skilled nursing facility or other alternate sites of care, we provide products, services and condition-specific clinical management programs tailored to improve the care of individuals with complex health conditions such as gastrointestinal abnormalities, infectious diseases, cancer, multiple sclerosis, organ and blood cell transplants, bleeding disorders, immune deficiencies and heart failure. Basis of Presentation The Company’s Consolidated Financial Statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”). Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Reclassifications Certain prior period financial statement amounts have been reclassified to conform to current period presentation. Additionally, certain amounts in the Consolidated Statements of Operations have been reclassified to include the presentation of operating expenses and operating income (loss). Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make certain estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Revenue Recognition

On January 1, 2018, the Company adopted ASC 606 - Revenue from Contracts with Customers (“ASC 606”) using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts are not restated and continue to be reported in accordance with accounting standards in effect for those periods.

Net revenues are primarily generated by two performance obligations; delivery of prescription medications to patients and nursing services related to infusion therapies. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is defined as the unit of account for revenue recognition under ASC 606. Sources of net revenues include commercial insurance payors, Medicare, Medicaid, other government insurance payors, hospital and hospice facilities and patients. Revenue is allocated to each performance obligation based on its relative standalone price, determined using reimbursement rates established by third-party payor contracts. Revenue is recognized in the period in which the related performance obligation is satisfied. Prescription medication revenue is recognized at the time the product is delivered to the patient and nursing revenue is recognized on the date of service.

Transaction prices for performance obligations with contracted payors are based on contracted rates. Transaction prices for Medicare and Medicaid programs are based on predetermined net realizable rates that are established by statutes or regulation. Transaction prices for non-contracted payors are based on usual and customary rates for services provided. These transaction prices are reduced by estimates of variable consideration, consisting of (i) implicit price concessions resulting from differences between rates charged for services performed and expected reimbursements, and (ii) retroactive revenue adjustments due to audits or reviews by our third-party payors.

We determine our estimates of variable consideration based on historical collection experience with similar payor classes, aged accounts receivable by payor class, terms of payment agreements, correspondence from payors related to revenue audits or reviews, our historical settlement activity of audited and reviewed claims and current economic conditions using the portfolio approach. Revenue is recognized only to the extent that it is probable that a significant reversal of the cumulative amount recognized will not occur in future periods.

Net revenues are adjusted when changes in estimates of variable consideration occur. Changes in estimates typically arise as a result of new information obtained, such as actual payment receipt or denial, or retroactive pricing adjustments by payors for new medications or services. Subsequent changes to estimates of transaction prices are recorded as adjustments to net revenue in the period of change. Subsequent changes that are determined to be the result of an adverse change in the payors ability to pay are recorded as an allowance for doubtful accounts.

The Company's performance obligations relate to contracts with a duration of less than one year; therefore, the Company has elected to apply the optional exemption provided by ASC 606 and is not required to disclose the aggregate amount of the transaction price allocated to performance obligations that are unsatisfied or partially unsatisfied as of the end of the reporting period. The unsatisfied or partially unsatisfied performance obligations are completed when prescription medications are shipped, which generally occurs within a few days of the end of the reporting period. The Company's cost of obtaining contracts is not material.

In accordance with ASC 606, contract assets are to be recognized when an entity has the right to receive consideration in exchange for goods or services that have been transferred to a customer when that right is conditional on something other than the passage of time. The Company does not recognize contract assets as the right to receive consideration is unconditional in accordance with the passage of time criteria. Also in accordance with ASC 606, contract liabilities are to be recognized when an entity is obligated to transfer goods or services for which consideration has already been received. The Company does not receive consideration prior to the transfer of goods or services and, therefore, does not recognize contract liabilities. The Company elected a practical expedient to expense sales commissions when incurred as the amortization period associated therewith is generally one year or less. These costs are recorded in service location operating expenses.

Prior to the adoption of ASC 606, the Company accounted for revenue under ASC Subtopic 605-25, Revenue Recognition: Multiple-Element Arrangements (“ASC 605-25”). The Company concluded that its (i) delivery of prescription medications to patients and (ii) nursing services related to infusion therapies represented separate deliverables to its customers and allocated the total consideration to each deliverable based on its stand-alone selling price. Prescription medication revenue was recognized at the time the medication is shipped, and nursing revenue was recognized on the date of service.

Accounts Receivable and Allowance for Doubtful Accounts

Amounts billed that have not yet been collected that also meet the conditions for unconditional right to payment are presented as accounts receivable. We report accounts receivable related to delivery of prescription medications to patients and nursing services related to infusion therapies at their estimated transaction prices, inclusive of adjustments for variable consideration, based on the amounts expected to be collected from payors. Our accounts receivable are uncollateralized and consist of amounts due from commercial, government and patient payors. We write off accounts receivable once we have exhausted our collection efforts and deem an account to be uncollectible. Subsequent to the adoption of ASC 606, an allowance for doubtful accounts is established only as a result of an adverse change in the Company’s payors’ ability to pay outstanding billings. There was no allowance for doubtful accounts as of December 31, 2018.

Prior to the adoption of ASC 606, estimates of uncollectible accounts receivable were recorded as bad debt expense and a related allowance for doubtful accounts was established. The risk of collection varied based upon the product and the payor. We estimated the allowance for doubtful accounts based on several factors including the age of the outstanding receivables, the historical experience of collections, adjusting for current economic conditions, and evaluating specific customer accounts for the ability to pay. We evaluated trends in collections and the effects of systems and business process changes in determining our expected collection rates. Balances that were determined to be uncollectible were written off against the existing allowance for doubtful accounts.

Cost of Revenue

Cost of revenue includes the costs of prescription medications, shipping and other direct and indirect costs, and nursing services, offset by volume and prompt pay discounts received from pharmaceutical manufacturers and distributors and manufacturer rebates, which are generally volume-based incentives that are recorded as a reduction to the cost of inventory purchases.

Cash and Cash Equivalents and Restricted Cash

Highly liquid investments with a maturity of three months or less when purchased are classified as cash equivalents. Restricted cash consists of cash balances held by financial institutions as collateral for letters of credit. These balances are reclassified to cash and cash equivalents when the underlying obligation is satisfied. Restricted cash balances expected to become unrestricted during the next twelve months are recorded as current assets. As of December 31, 2018, the Company had a restricted cash balance, in a money market account, of approximately $4.3 million.

Inventory

Inventory is recorded at the lower of cost or net realizable value. Cost for prescription medications is determined using specific item identification and supplies are accounted for using the first-in, first-out method.

Acquisitions

We account for acquisitions in accordance with ASC Topic 850, Business Combinations, if the acquired assets assumed and liabilities incurred constitute a business. We consider acquired companies to constitute a business if the acquired set of activities and assets are capable of being managed for the purpose of providing a return to the Company. For acquired companies constituting a business, we recognize the identifiable assets acquired and liabilities assumed at their acquisition-date fair values and recognize any excess of total consideration paid over the fair value of the identifiable assets as goodwill.

Property and Equipment

Property and equipment is stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of assets as follows:



	Useful Life
Computer hardware and software	3	years	-	5	years
Office equipment				5	years
Vehicles	4	years	-	5	years
Medical equipment	13	months	-	5	years
Furniture and fixtures				5	years

Leasehold improvements and assets leased under capital leases are depreciated using a straight-line basis over the lesser of the related lease term or estimated useful life of the assets. Software implementation costs, primarily consisting of application development activities, are capitalized and included in property and equipment. Costs related to the preliminary project and post-implementation stages of a project are charged to expense as incurred.

Depreciation of the property and equipment commences on the date the asset is ready for its intended use. A gain or loss is recorded in the statement of operations in the period in which the asset was sold or retired. Maintenance and repair costs are expensed as incurred.

The Company evaluates whether events and circumstances have occurred that indicate the remaining estimated useful life of its property and equipment may warrant revision or that the remaining balance of an asset may not be recoverable. The measurement of impairment is based on the ability to recover the balance of assets from expected future operating cash flows on an undiscounted basis. Impairment losses, if any, are determined based on the fair value of the asset, which is generally calculated as the present value of related cash flows using discount rates that reflect the inherent risk of the underlying business. No impairment charges related to property and equipment were recorded during the years ended December 31, 2018, 2017 or 2016.

Leases

Operating lease expense is recorded on a straight-line basis over the expected term of the lease beginning on the date the Company gains possession of leased property. The Company includes tenant improvement allowances and rent holidays received from landlords and the effect of any rent escalation clauses as adjustments to straight-line rent expense over the expected term of the lease.

Capital leases are reflected as a liability at the inception of the lease based on the present value of the minimum lease payments or, if lower, the fair value of the property. Assets recorded under capital leases are depreciated in the same manner as owned property.

Goodwill

In accordance with ASC Topic 350, Intangibles–Goodwill and Other (“ASC 350”), we evaluate goodwill for possible impairment annually or more frequently if events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. We concluded that the characteristics of all components of our business are similar and therefore the reporting unit for our goodwill analysis is the entity as a whole. We use a two-step process to assess the realizability of goodwill. The first step is a qualitative assessment that analyzes current economic indicators associated with a particular reporting unit. For example, we analyze changes in economic, market and industry conditions, business strategy, cost factors, and financial performance, among others, to determine if there are indicators of a significant decline in the fair value of a particular reporting unit. If the qualitative assessment indicates a stable or improved fair value, no further testing is required.

If a qualitative assessment indicates it is more likely than not that the fair value of our reporting unit is less than its carrying amount, we will proceed to the second step where we estimate the fair value of the reporting unit. We concluded that our goodwill was not impaired as a result of our 2018 assessment and none of the goodwill associated with our single reporting unit was considered at risk of impairment as of October 31, 2018.

Intangible Assets

Intangible assets as of December 31, 2018 consisted of managed care contracts and non-compete agreements. We amortize managed care contracts over their estimated useful lives of four years, and non-compete agreements on a straight-line basis over their contractual lives, which is generally one to five years. During 2018, we evaluated our intangible assets for indicators of impairment and determined that there have been no material developments, events, changes in operating performance or other circumstances that would cause management to believe it is more likely than not that the fair value of our intangible assets would be less than its carrying amount.

Amounts due to Plan Sponsors

Amounts due to plan sponsors represent payments received from plan sponsors in excess of the contractually required reimbursement that are expected to be refunded.

2017 Warrants

The 2017 Warrants are recorded at fair value and are included in other non-current liabilities on the accompanying Consolidated Balance Sheets. Fair value is remeasured each reporting period and a mark-to-market adjustment is recorded under the caption “Change in fair value of equity linked liabilities” on the accompanying Consolidated Statements of Operations. The fair value of the 2017 Warrants was $25.3 million and $20.5 million as of December 31, 2018 and 2017, respectively. Fair value increases of $4.8 million and $3.6 million were recorded during the years ended December 31, 2018 and 2017.

The Company estimates the fair value of the 2017 Warrants using a valuation model that considers attributes of the Company’s common stock, including the number of outstanding shares, share price and volatility. The valuation also considers the exercise period of the warrants and the attributes of other convertible instruments in estimating the number of shares that will be issued upon the exercise of the warrants.

See Note 8 - Preferred Stock and Stockholders’ Deficit for further discussion of the 2017 Warrants.

Income Taxes

The Company accounts for income taxes under ASC Topic 740, Income Taxes. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of the assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred tax assets and liabilities are measured using current enacted tax rates in effect in the years in which those temporary differences are expected to reverse. A valuation allowance is recorded against a deferred tax asset if, based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax asset will not be realized.

Uncertain tax positions are recognized if it is more likely than not that the Company will be able to sustain the tax position taken, and the measurement of the benefit is calculated as the largest amount that is more than 50% likely to be realized upon resolution of the benefit. The Company has analyzed filing positions in all of the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions. There were no liabilities recorded for uncertain tax positions as of December 31, 2018 or 2017.

Stock-Based Compensation

The Company accounts for stock-based compensation expense under the provisions of ASC Topic 718, Compensation – Stock Compensation (“ASC 718”). Stock-based compensation expense is based on the grant date fair value. We estimate the fair value of stock option awards using a Black-Scholes option pricing model. The fair value of restricted stock unit awards is generally estimated using the close price of our common stock on the grant date. We recognize expense for share-based payment awards based on their vesting conditions as follows:


•	Awards with service-based vesting conditions only – Expense is recognized on a straight-line basis over the requisite service period of the award.

•

Awards with performance-based vesting conditions – Expense is not recognized until it is determined that it is probable the performance-based conditions will be met. When achievement of a performance-based condition is probable, a cumulative catch-up of expense will be recorded as if the award had been vesting on a straight-line basis from the award date. The award will continue to be expensed on a straight-line basis through the vesting period and will be updated if the probability of achieving the performance-based condition changes.

The impact of forfeited awards is recorded in the period in which the forfeiture occurs.

Fair Value Measurements

ASC Topic 820, Fair Value Measurement (“ASC 820”), provides a framework for measuring fair value and defines fair value as the price that would be received to sell an asset or paid to transfer a liability. Fair value is a market-based measurement that is determined using assumptions that market participants would use in pricing an asset or liability. The standard establishes a valuation hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs market participants would use in valuing the asset or liability developed based on independent market data sources. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability developed based upon the best information available.

The valuation hierarchy is composed of three categories. The categorization within the valuation hierarchy is based on the lowest level of input that is significant to the fair value measurement. The categories within the valuation hierarchy are described as follows:


•	Level 1 - Inputs to the fair value measurement are quoted prices in active markets for identical assets or liabilities.


•	Level 2 - Inputs to the fair value measurement include quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly.


•	Level 3 - Inputs to the fair value measurement are unobservable inputs or valuation techniques.

The Company’s cash and cash equivalents, restricted cash, accounts receivable, prepaid expenses and other current assets, accounts payable, amounts due to plan sponsors, accrued interest, accrued expenses and other current liabilities approximate fair value due to their fully liquid or short-term nature.

See Note 12 - Fair Value Measurements for additional information on the fair value of the Company’s debt facilities.

Accounting Pronouncements Recently Adopted

In August 2018, the Financial Accounting Standards Board (“FASB”) issued ASU 2018-15 — Internal Use Software. ASU 2018-15 aligns the requirements for capitalization of implementation costs related to hosted software with the existing internal-use software guidance. The effective date for ASU 2018-15 is for annual and interim periods beginning after December 15, 2019. The Company early adopted this ASU on October 1, 2018 on a prospective basis. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements.

In July 2017, the FASB issued ASU 2017-11—Earnings Per Share (Topic 260), Distinguishing Liabilities From Equity (Topic 480), and Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. ASU 2017-11 eliminates the requirement that a down round feature precludes equity classification when assessing whether an instrument is indexed to an entity’s own stock. A freestanding equity-linked financial instrument no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. The Company adopted the new standard on January 1, 2019. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements.

In May 2017, the FASB issued ASU 2017-09—Compensation–Stock Compensation (Topic 718): Scope of Modification Accounting. ASU 2017-09 modifies when a change to the terms or conditions of a share-based payment award must be accounted for as a modification. The new guidance requires modification accounting if the fair value, vesting condition or the classification of the award is not the same immediately before and after a change to the terms and conditions of the award. The effective date for ASU 2017-09 is for annual or any interim periods beginning after December 15, 2017. The Company adopted this ASU on January 1, 2018. The adoption of this standard did not materially impact the Company’s consolidated financial statements.

In November 2016, the FASB issued ASU 2016-18—Statement of Cash Flows (Topic 230): Restricted Cash. ASU 2016-18 requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The effective date for ASU 2016-18 is for annual or any interim periods beginning after December 15, 2017. The Company adopted this ASU on January 1, 2018. The adoption of this standard did not materially impact the Company’s consolidated financial statements.

In August 2016, the FASB issued ASU 2016-15—Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. ASU 2016-15 provides guidance for eight specific cash flow issues with respect to how cash receipts and cash payments are classified in the statements of cash flows, with the objective of reducing diversity in practice. The effective date for ASU 2016-15 is for annual periods beginning after December 15, 2017, and interim periods within those fiscal years. The Company adopted this ASU on January 1, 2018. The adoption of this standard did not materially impact the Company’s consolidated financial statements.

In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (ASC 606). The standard provides companies with a single model for use in accounting for revenue arising from contracts with customers and replaced most of the existing revenue recognition guidance in U.S. GAAP. On January 1, 2018, we adopted ASC 606 using the modified retrospective transition method which allowed for the application of the new guidance only to contracts that were not completed at the adoption date. Prior periods have not been restated and continue to be reported under accounting standards that were in place at the time. Prior to the adoption of ASC 606, estimates of implicit price concessions and retroactive price adjustments were recorded as bad debt expense and a related allowance for doubtful accounts was established. Subsequent to the adoption of ASC 606, accounts receivable are recorded net of estimated implicit price concessions and retroactive price adjustments and an allowance for doubtful accounts is established only as a result of an adverse change in the Company’s payors’ ability to pay outstanding billings. Upon adoption, the Company concluded that the allowance for doubtful accounts at December 31, 2017 consisted entirely of estimated implicit price concessions and retroactive price adjustments. As a result, the allowance for doubtful accounts was eliminated and accounts receivable were restated net of estimated implicit price concessions and retroactive price adjustments as of January 1, 2018. Adoption of ASC 606 did not result in an opening accumulated deficit adjustment.

Recently Issued Accounting Pronouncements

In August 2018, the FASB issued ASU 2018-13— Fair Value Measurement (Topic 820): Disclosure Framework— Changes to the Disclosure Requirements for Fair Value Measurements. ASU 2018-13 modifies fair value measurement disclosure requirements. The effective date for ASU 2018-13 is for annual and interim periods beginning after December 15, 2019. Early adoption is permitted. The adoption of this standard is not expected to have a material impact on the Company’s disclosures to the consolidated financial statements.

In June 2016, the FASB issued ASU 2016-13—Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which requires measurement and recognition of expected credit losses for financial assets held. The amendments in ASU 2016-13 eliminate the probable threshold for initial recognition of a credit loss in current GAAP and reflect an entity’s current estimate of all expected credit losses. ASU 2016-13 is effective for interim and annual reporting periods beginning January 1, 2020, and is to be applied using a modified retrospective transition method. Earlier adoption is permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements.

In February 2016, FASB issued ASU 2016-02, Leases (“ASU 2016-02”) and issued additional clarifications and improvements throughout 2018. The pronouncement requires lessees to recognize a liability for lease obligations, which represents the discounted obligation to make future minimum lease payments, and a corresponding right-of-use asset on the balance sheet. The guidance requires disclosure of key information about leasing arrangements that is intended to give financial statement users the ability to assess the amount, timing, and potential uncertainty of cash flows related to leases. ASU 2016-02 is effective for interim and annual reporting periods beginning January 1, 2019. We will elect the optional transition method to apply the standard as of the effective date and therefore, we will not apply the standard to the comparative periods presented in our financial statements. We will elect the transition package of three practical expedients permitted within the standard, which eliminates the requirements to reassess prior conclusions about lease identification, lease classification and initial direct costs. We will not elect the hindsight practical expedient, which permits the use of hindsight when determining lease term and impairment of right-of-use assets. Further, we will elect a short-term lease exception policy, permitting us to not apply the recognition requirements of this standard to short-term leases (i.e. leases with terms of 12 months or less) and an accounting policy to account for lease and non-lease components as a single component for certain classes of assets. We are finalizing the impact of the standard to our accounting policies, processes, disclosures, and internal control over financial reporting and have implemented necessary upgrades to our existing lease system.

NET REVENUE AND ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2018

Revenue from Contract with Customer [Abstract]

NET REVENUE AND ACCOUNTS RECEIVABLE

The following table presents our disaggregated net revenue for each associated payor class (in thousands). Sales and usage-based taxes are excluded from net revenue.



	Year Ended December 31,
	2018		2017		2016
Commercial	$	575,566	$	677,536	$	771,278
Government	127,301		131,459		158,450
Patient	6,036		8,195		5,861
Net Revenue	$	708,903	$	817,190	$	935,589

Absent implementation of ASC 606, the Company would have reported revenue of $738.8 million, gross profit of $272.9 million, bad debt expense of $29.9 million for the year ended December 31, 2018, respectively, and an allowance for doubtful accounts of $41.2 million at December 31, 2018.

Net Revenue Concentration

During the year ended December 31, 2018, Aetna Health Management, LLC accounted for approximately 10% of net revenue. During the years ended December 31, 2017 and 2016, UnitedHealthcare Insurance Company accounted for approximately 18% and 24% of net revenue, respectively.

Collectability of Accounts Receivable

The following table sets forth the aging of our accounts receivable, aged based on date of service and categorized based on the three primary payor groups (in thousands):



	December 31, 2018								December 31, 2017
	0 - 180 days		Over 180 days		Total		% of Total		0 - 180 days		Over 180 days		Total			% of Total
Government	$	17,849	$	6,098	$	23,947			$	20,602	$	10,082	$	30,684
Commercial	67,288		14,740		82,028				63,767		18,779		82,546
Patient	2,092		6,797		8,889				2,577		7,627		10,204
Gross accounts receivable	$	87,229	$	27,635	114,864				$	86,946	$	36,488	123,434
Allowance for doubtful accounts					—		—	%					(37,912		)	30.7	%
Accounts receivable, net					$	114,864							$	85,522

ACQUISITION	12 Months Ended
ACQUISITION	Dec. 31, 2018
Business Combinations [Abstract]
ACQUISITION	ACQUISITION On September 9, 2016, the Company acquired substantially all of the assets and assumed certain liabilities of Home Solutions, Inc. for consideration totaling 93.2 million, comprised of: (i) $67.5 million in cash; (ii) 7.1 million restricted shares of the Company’s common stock valued at $15.4 million; (iii) 3,750,000 shares of the Company’s common stock valued at $9.9 million, and (iv) the assumption of $0.3 million of capital lease obligations. Home Solutions, a privately held company, provided home infusion and home nursing products and services to patients suffering from chronic and acute medical conditions. The excess of the purchase price over the fair value of the tangible and identifiable intangible assets acquired and liabilities assumed in the acquisition was allocated to goodwill in the amount of $58.5 million. Acquisition and integration expenses totaled $10.1 million for the year ended December 31, 2016 and are included in restructuring, acquisition, integration, and other expenses in the accompanying Consolidated Statements of Operations.

GOODWILL AND INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

Goodwill, and the changes in the carrying amount of goodwill for the years ended December 31, 2018 and 2017, are as follows (in thousands):



Balance at December 31, 2016	$	365,947
Adjustments associated with the acquisition of Home Solutions	1,251
Balance at December 31, 2017	$	367,198
Adjustments	—
Balance at December 31, 2018	$	367,198

Intangible assets consisted of the following (in thousands):



	December 31, 2018							December 31, 2017
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Infusion customer relationships	$	25,650	$	(25,650	)	$	—	$	25,650	$	(25,650	)	$	—
Managed care contracts	25,000		(14,576		)	10,424		25,000		(8,403		)	16,597
Licenses	5,400		(5,400		)	—		5,400		(3,681		)	1,719
Trade name	1,800		(1,800		)	—		1,800		(1,181		)	619
Non-compete agreements	1,700		(1,654		)	46		1,700		(1,521		)	179
	$	59,550	$	(49,080	)	$	10,470	$	59,550	$	(40,436	)	$	19,114

Intangible assets are amortized on a straight-line basis over their estimated useful lives as follows:



	Estimated Useful Life
Infusion customer relationships	5	months		-	4	years
Managed care contracts					4	years
Licenses					2	years
Trade name					2	years
Non-compete agreements		1	year	-	5	years

Total amortization expense of intangible assets was $8.6 million, $11.8 million, and $6.2 million for the years ended December 31, 2018, 2017 and 2016, respectively. Amortization expense is expected to be the following (in thousands):



Year ending December 31,	Estimated Amortization
2019	$	6,218
2020	4,252
Total estimated amortization expense	$	10,470

PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

Property and equipment consisted of the following (in thousands):



	December 31,
	2018			2017
Computer and office equipment	$	32,452		$	31,371
Software capitalized for internal use	17,625			17,470
Vehicles	2,287			2,379
Medical equipment	42,600			36,230
Work in progress	1,733			2,478
Furniture and fixtures	5,930			5,534
Leasehold improvements	27,012			19,809
Property and equipment, gross	129,639			115,271
Less: Accumulated depreciation	(100,851		)	(88,298		)
Property and equipment, net	$	28,788		$	26,973

Depreciation expense, including expense related to assets under capital lease, for the years ended December 31, 2018, 2017 and 2016 was $15.0 million, $15.9 million, and $15.8 million, respectively.

DEBT

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

DEBT

Debt consisted of the following (in thousands):



	December 31,
	2018			2017
First Lien Note Facility, net of unamortized discount	$	198,962		$	198,324
Second Lien Note Facility, net of unamortized discount	108,931			85,694
2021 Notes, net of unamortized discount	198,125			197,363
Capital leases	990			2,863
Less: Deferred financing costs	(2,334		)	(3,656		)
Total debt	504,674			480,588
Less: Current portion of long-term debt	(3,179		)	(1,722		)
Long-term debt, net of current portion	$	501,495		$	478,866

Prior Debt Facilities

The Company was previously obligated under (i) a senior secured first-lien revolving credit facility in an aggregate principal amount of $75.0 million (the “Revolving Credit Facility”), (ii) a senior secured first-lien term loan B in an aggregate principal amount of $250.0 million (the “Term Loan B Facility”) and (iii) a senior secured first-lien delayed draw term loan B in an aggregate principal amount of $150.0 million (the “Delayed Draw Term Loan Facility” and, together with the Revolving Credit Facility and the Term Loan B Facility, the “Senior Credit Facilities”) with SunTrust Bank, Jefferies Finance LLC and Morgan Stanley Senior Funding, Inc., originally entered on July 31, 2013 and amended from time to time. The borrowings under these facilities were fully repaid during 2017.

On January 6, 2017, the Company entered into a credit agreement (the “Priming Credit Agreement” and, together with the Senior Credit Facilities, the “Prior Credit Agreements”) with certain existing lenders under the Senior Credit Facilities and SunTrust Bank, as administrative agent for itself and the lenders. The Priming Credit Agreement provided an aggregate borrowing commitment of $25.0 million, which was fully drawn at closing. The borrowings under this facility were fully repaid during 2017.

First Lien and Second Lien Note Facilities

On June 29, 2017 (the “Closing Date”), the Company entered into (i) a first lien note purchase agreement (the “First Lien Note Facility”), among the Company, which is the issuer under the agreement, the financial institutions and note purchasers from time to time party to the agreement (the “First Lien Note Purchasers”), and Wells Fargo Bank, National Association, in its capacity as collateral agent for itself and the First Lien Note Purchasers (the “First Lien Collateral Agent”), pursuant to which the Company issued first lien senior secured notes in an aggregate principal amount of $200.0 million (the “First Lien Notes”); and (ii) a second lien note purchase agreement (the “Second Lien Note Facility” and, together with the First Lien Note Facility, the “Notes Facilities”) among the Company, which is the issuer under the agreement, the financial institutions and note purchasers from time to time party to the agreement (the “Second Lien Note Purchasers”), and Wells Fargo Bank, National Association, in its capacity as collateral agent for itself and the Second Lien Note Purchasers (the “Second Lien Collateral Agent” and, together with the First Lien Collateral Agent, the “Collateral Agent”), pursuant to which the Company (a) issued second lien senior secured notes in an aggregate initial principal amount of $100.0 million (the “Initial Second Lien Notes”) and (b) had the ability to draw upon the Second Lien Note Facility and issue second lien delayed draw senior secured notes, which was exercised on June 21, 2018, in an aggregate initial principal amount of $10.0 million, representing the maximum borrowings allowed on this facility (the “Second Lien Delayed Draw Notes” and, together with the Initial Second Lien Notes, the “Second Lien Notes”; the Second Lien notes, together with the First Lien Notes, the “Notes”). Funds managed by Ares Management L.P. are acting as lead purchasers for the Notes Facilities.

The Company used the proceeds of the sale of the First Lien Notes and the Initial Second Lien Notes pursuant to the Notes Facilities to repay in full all amounts outstanding under the Prior Credit Agreements and extinguished the liability. Each of the Prior Credit Agreements was terminated following such repayment. The Company used the remaining proceeds of $15.9 million of the Notes Facilities, net of $0.2 million in issuance costs, from the Notes Facilities and the Second Quarter 2017 Private Placement for working capital and general corporate purposes.

The First Lien Notes accrue interest, payable monthly in arrears, at a floating rate or rates equal to, at the option of the Company, (i) the base rate (defined as the highest of the Federal Funds Rate plus 0.5% per annum, the Prime Rate as published by The Wall Street Journal and the one-month London Interbank Offered Rate (“LIBOR”) (subject to a 1.0% floor) plus 1.0%), or (ii) the one-month LIBOR rate (subject to a 1.0% floor), plus a margin of 6.0% if the base rate is selected or 7.0% if the LIBOR Option is selected. The First Lien Notes mature on August 15, 2020, provided that if the Company’s existing 8.875% Senior Notes due 2021 (the “2021 Notes”) are refinanced prior to August 15, 2020, then the scheduled maturity date of the First Lien Notes shall be June 30, 2022.

The First Lien Notes amortize in equal quarterly installments equal to 0.625% of the aggregate principal amount of the First Lien Note Facility, commencing on September 30, 2019, and on the last day of each third month thereafter, with the balance payable at maturity. The First Lien Notes are pre-payable at the Company’s option at specified premiums to the principal amount that will decline over the term of the First Lien Note Facility. If the First Lien Notes are prepaid prior to the second anniversary of the Closing Date, the Company will be required to pay a make-whole premium based on the present value (using a discount rate based on the specified treasury rate plus 50 basis points) of all remaining interest payments on the First Lien Notes being prepaid prior to the second anniversary of the Closing Date, plus 4.0% of the principal amount of First Lien Notes being prepaid. On or after the second anniversary of the Closing Date, the prepayment premium is 4.0%, which declines to 2.0% on or after the third anniversary of the Closing Date, and declines to 0.0% on or after the fourth anniversary of the Closing Date. At any time, the Company may pre-pay up to $50.0 million in aggregate principal amount of the First Lien Notes from internally generated cash without incurring any make-whole or prepayment premium. The occurrence of certain events of default may increase the applicable rate of interest by 2.0% and could result in the acceleration of the Company’s obligations under the First Lien Note Facility prior to stated maturity and an obligation of the Company to pay the full amount of its obligations under the First Lien Note Facility.

The First Lien Note Facility contains customary events of default that include, among others, non-payment of principal, interest or fees, violation of covenants, inaccuracy of representations and warranties, bankruptcy and insolvency events, material judgments, cross-defaults to material indebtedness and events constituting a change of control. In addition, the obligations under the First Lien Note Facility are guaranteed by joint and several guarantees from the Company’s subsidiaries.

In connection with the First Lien Note Facility, the Company, its subsidiaries and the First Lien Collateral Agent entered into a First Lien Guaranty and Security Agreement, dated as of June 29, 2017 (the “First Lien Guaranty and Security Agreement”). Pursuant to the First Lien Guaranty and Security Agreement, the obligations under the First Lien Notes are secured by first priority liens on, and security interests in, substantially all of the assets of the Company and its subsidiaries.

The Second Lien Notes accrue interest, payable monthly in arrears, at a floating rate or rates equal to, at the option of the Company, (i) one-month LIBOR (subject to a 1.25% floor) plus 9.25% per annum in cash, (ii) one-month LIBOR (subject to a 1.25% floor) plus 11.25% per annum, which amount will be capitalized on each interest payment date, or (iii) one-month LIBOR (subject to a 1.25% floor) plus 10.25% per annum, of which one-half LIBOR plus 4.625% per annum will be payable in cash and one-half LIBOR plus 5.625% per annum will be capitalized on each interest payment date, provided that, in each case, if any permitted refinancing indebtedness with which the 2021 Notes are refinanced requires or permits the payment of cash interest, all of the interest on the Second Lien Notes shall be paid in cash. The Company elected to capitalize $7.8 million of interest during the year ended December 31, 2018. No interest was capitalized during the year ended December 31, 2017. The Second Lien Notes mature on August 15, 2020, provided that if the 2021 Notes are refinanced prior to August 15, 2020, then the scheduled maturity date of the Second Lien Notes shall be June 30, 2022.

The Second Lien Notes are not subject to scheduled amortization installments. The Second Lien Notes are pre-payable at the Company’s option at specified premiums to the principal amount that will decline over the term of the Second Lien Note Facility. If the Second Lien Notes are prepaid prior to the third anniversary of the Closing Date, the Company will need to pay a make-whole premium based on the present value (using a discount rate based on the specified treasury rate plus 50 basis points) of all remaining interest payments on the Second Lien Notes being prepaid prior to the third anniversary of the Closing Date, plus 4.0% of the principal amount of Second Lien Notes being prepaid. On or after the third anniversary of the Closing Date, the prepayment premium is 4.0%, which declines to 2.0% on or after the fourth anniversary of the Closing Date, and declines to 0.0% on or after the fifth anniversary of the Closing Date. The occurrence of certain events of default may increase the applicable rate of interest by 2.0% and could result in the acceleration of the Company’s obligations under the Second Lien Note Facility prior to stated maturity and an obligation of the Company to pay the full amount of its obligations under the Second Lien Note Facility.

The Second Lien Note Facility contains customary events of default that include, among others, non-payment of principal, interest or fees, violation of covenants, inaccuracy of representations and warranties, bankruptcy and insolvency events, material judgments, cross-defaults to material indebtedness and events constituting a change of control. In addition, the obligations under the Second Lien Note Facility are guaranteed by joint and several guarantees from the Company’s subsidiaries.

In connection with the Second Lien Note Facility, the Company, its subsidiaries and the Second Lien Collateral Agent entered into a Second Lien Guaranty and Security Agreement, dated as of June 29, 2017 (the “Second Lien Guaranty and Security Agreement”). Pursuant to the Second Lien Guaranty and Security Agreement, the obligations under the Second Lien Notes are secured by second priority liens on, and security interests in, substantially all of the assets of the Company and its subsidies.

In connection with the First Lien Note Facility and the Second Lien Note Facility, the Company, the First Lien Collateral Agent and the Second Lien Collateral Agent, entered into an intercreditor agreement containing customary provisions to, among other things, subordinate the lien priority of the liens granted under the Second Lien Note Facility to the liens granted under the First Lien Note Facility.

2021 Notes

On February 11, 2014, the Company issued $200.0 million aggregate principal amount of the 2021 Notes. The 2021 Notes are senior unsecured obligations of the Company and are fully and unconditionally guaranteed by all existing and future subsidiaries of the Company. The 2021 Notes were offered in the United States to qualified institutional buyers in reliance on Rule 144A under the Securities Act of 1933, as amended (the “Securities Act”), and outside the United States to non-U.S. persons in reliance on Regulation S under the Securities Act pursuant to an Indenture (the “2021 Notes Indenture”), dated February 11, 2014, by and among the Company, the guarantors named therein and U.S. Bank National Association, as trustee.

Interest on the 2021 Notes accrues at a fixed rate of 8.875% per annum and is payable in cash semi-annually, in arrears, on February 15 and August 15 of each year, commencing on August 15, 2014. The debt discount of $5.0 million at issuance is being amortized as interest expense through maturity which will result in the accretion over time of the outstanding debt balance to the principal amount. The 2021 Notes are the Company’s senior unsecured obligations and rank equally in right of payment with all of its other existing and future senior unsecured indebtedness and senior in right of payment to all of its existing and future subordinated indebtedness.

The 2021 Notes are guaranteed on a full, joint and several basis by each of the Company’s existing and future domestic restricted subsidiaries that is a borrower under any of the Company’s credit facilities or that guarantees any of the Company’s debt or that of any of its restricted subsidiaries, in each case incurred under the Company’s credit facilities. As of December 31, 2018, the Company does not have any independent assets or operations, and as a result, its direct and indirect subsidiaries (other than minor subsidiaries), each being 100% owned by the Company, are fully and unconditionally, jointly and severally, providing guarantees on a senior unsecured basis to the 2021 Notes.

The 2021 Notes Indenture contains covenants that, among other things, limit the Company’s ability and the ability of certain of the Company’s subsidiaries to (i) grant liens on its assets, (ii) make dividend payments, other distributions or other restricted payments, (iii) incur restrictions on the ability of the Company’s restricted subsidiaries to pay dividends or make other payments, (iv) enter into sale and leaseback transactions, (v) merge, consolidate, transfer or dispose of substantially all of their assets, (vi) incur additional indebtedness, (vii) make investments, (viii) sell assets, including capital stock of subsidiaries, (ix) use the proceeds from sales of assets, including capital stock of restricted subsidiaries, and (x) enter into transactions with affiliates. In addition, the 2021 Notes Indenture requires, among other things, the Company to provide financial and current reports to holders of the 2021 Notes or file such reports electronically with the U.S. Securities and Exchange Commission (the “SEC”). These covenants are subject to a number of exceptions, limitations and qualifications set forth in the 2021 Notes Indenture.

Pursuant to the terms of the Second Amendment to the Senior Credit Facilities, the Company used the net proceeds of the 2021 Notes of approximately $194.5 million to repay existing debt.

Fair Value of Debt Facilities

See Note 12 - Fair Value Measurements, for information related to the estimated fair value of the Company’s debt facilities.

Deferred Financing Costs

In connection with the Note Facilities and the 2021 Notes, the Company incurred underwriting fees, agent fees, legal fees and other expenses of approximately $4.1 million and $0.5 million, respectively. The deferred financing costs are reflected as additional issuance costs and amortized as a component of interest expense over the remaining term of the Note Facilities using the effective interest method.

Future Maturities

The estimated future maturities of the Company’s long-term debt, exclusive of deferred financing costs and unamortized discounts, as of December 31, 2018, are as follows (in thousands):



Year Ending December 31,	Amount
2019	$	3,179
2020	315,598
2021	200,000
Total future maturities	$	518,777
Less: Deferred financing costs	(2,334		)
Less: Unamortized discounts	(11,769		)
Total debt	$	504,674

PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT

12 Months Ended

Dec. 31, 2018

Equity [Abstract]

PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT

Series A Preferred Stock

As of December 31, 2018, the carrying value of Series A Preferred Stock included accrued dividends at 11.5% and discount accretion from the date of issuance. Dividends and discount accretion totaled $0.3 million and $0.1 million, respectively, for each of the years ended December 31, 2018 and 2017 and were recorded as a reduction to additional paid-in capital. The following table sets forth the activity recorded during the years ended December 31, 2018 and 2017 related to the Series A Preferred Stock (in thousands):



Series A Preferred Stock carrying value at December 31, 2016	$	2,462
Dividends and discount accretion through December 31, 2017 ¹	365
Series A Preferred Stock carrying value at December 31, 2017	$	2,827
Dividends and discount accretion through December 31, 2018 ¹	404
Series A Preferred Stock carrying value at December 31, 2018	$	3,231

¹Dividends recorded reflect the increase in the Liquidation Preference associated with unpaid dividends.

Series C Preferred Stock

As of December 31, 2018, the carrying value of Series C Preferred Stock included accrued dividends at 11.5% and discount accretion from the date of issuance. Dividends and discount accretion totaled $10.1 million and $0.7 million, respectively, for the year ended December 31, 2018 and $9.1 million and $0.6 million, respectively, for the year ended December 31, 2017 and were recorded as a reduction to additional paid-in capital. The following table sets forth the activity recorded during the years ended December 31, 2018 and 2017 related to the Series C Preferred Stock (in thousands):



Series C Preferred Stock carrying value at December 31, 2016	$	69,540
Dividends and discount accretion through December 31, 2017 ¹	9,712
Series C Preferred Stock carrying value at December 31, 2017	$	79,252
Dividends and discount accretion through December 31, 2018 ¹	10,806
Series C Preferred Stock carrying value at December 31, 2018	$	90,058

¹Dividends recorded reflect the increase in the Liquidation Preference associated with unpaid dividends.

First Quarter 2017 Private Placement

On March 1, 2017, the Company entered into a Stock Purchase Agreement (the “First Quarter Stock Purchase Agreement”) with Venor Capital Master Fund Ltd., Map 139 Segregated Portfolio of LMA SPC, Venor Special Situations Fund II LP and Trevithick LP (the “First Quarter Stockholders”). Pursuant to the First Quarter Stock Purchase Agreement, the Company sold an aggregate of 3.3 million shares of its common stock (the “First Quarter Shares”) for aggregate gross proceeds of approximately $5.1 million in a private placement transaction (the “First Quarter 2017 Private Placement”). The purchase price for each Share was $1.5366, which was negotiated between the Company and the First Quarter Stockholders based on the volume-weighted average price of the Company's common stock on the Nasdaq Global Market on March 1, 2017.

Second Quarter 2017 Private Placement

On June 29, 2017, the Company entered into a Stock Purchase Agreement (the “Second Quarter Stock Purchase Agreement”) with a fund managed by Ares Management L.P. (“Ares” or the “Second Quarter Stock Purchaser”). Pursuant to the terms of the Second Quarter Stock Purchase Agreement, the Company issued and sold to the Second Quarter Stock Purchaser in a private placement (the “Second Quarter 2017 Private Placement”) 6,359,350 shares of Common Stock (the “Second Quarter Shares”) at a price of $2.50 per share, for proceeds of approximately $15.9 million, net of $0.2 million in associated costs.

Second Quarter Registration Rights Agreement

In connection with the 2017 Warrants and the Second Quarter 2017 Private Placement, the Company entered into a Registration Rights Agreement (the “Second Quarter 2017 Registration Rights Agreement”) with the holders of the 2017 Warrants and the Second Quarter Stock Purchaser. Pursuant to the Second Quarter 2017 Registration Rights Agreement, subject to certain exceptions, the Company is required, upon the request of the Second Quarter Stock Purchaser and holders of the 2017 Warrants, to register the resale of the Second Quarter Shares and the shares of Common Stock issuable upon exercise of the 2017 Warrants. Pursuant to the terms of the Second Quarter 2017 Registration Rights Agreement, these registration rights will not become effective until twelve months after the Closing Date, and the costs incurred in connection with such registrations will be borne by the Company.

2017 Warrants

In connection with the Second Lien Note Facility (as defined above), the Company issued warrants (the “2017 Warrants”) to the purchasers of the Second Lien Notes (as defined below) pursuant to a Warrant Purchase Agreement dated as of June 29, 2017 (the “Warrant Purchase Agreement”). The 2017 Warrants entitle the purchasers of the Warrants to purchase shares of Common Stock, representing at the time of any exercise of the 2017 Warrants an equivalent number of shares equal to 4.99% of the Common Stock of the Company on a fully diluted basis, subject to the terms of the Warrant Agreement governing the 2017 Warrants, dated as of June 29, 2017 (the “Warrant Agreement”); provided, however, the 2017 Warrants may not be converted to the extent that, after giving effect to such conversion, the holders of the 2017 Warrants would beneficially own, in the aggregate, in excess of (i) 19.99% of the shares of Common Stock outstanding as of June 29, 2017 (the “Closing Date”) minus (ii) the shares of Common Stock that were sold pursuant to the Second Quarter 2017 Private Placement (as defined below) (the “Conversion Cap”). The Conversion Cap will not apply to the 2017 Warrants if the Company obtains the approval of its stockholders for the removal of the Conversion Cap, which the Company is required to take certain steps to attempt to obtain, subject to the terms of the Warrant Agreement.

The 2017 Warrants have a 10-year term and an initial exercise price of $2.00 per share, and may be exercised by payment of the exercise price in cash or surrender of shares of Common Stock into which the 2017 Warrants are being converted in an aggregate amount sufficient to pay the exercise price. The exercise price and the number of shares that may be acquired upon exercise of the 2017 Warrants are subject to adjustment in certain situations, including price based anti-dilution protection whereby, subject to certain exceptions, if the Company later issues Common Stock or certain Common Stock Equivalents (as defined in the Warrant Agreement) at a price less than either the then-current market price per share or exercise price of the 2017 Warrants, then the exercise price will be decreased and the percentage of shares of Common Stock issuable upon exercise of the 2017 Warrants will remain the same, giving effect to such issuance. Additionally, the 2017 Warrants have standard anti-dilution protections if the Company effects a stock split, subdivision, reclassification or combination of its Common Stock or fixes a record date for the making of a dividend or distribution to stockholders of cash or certain assets. Upon the occurrence of certain business combinations, the 2017 Warrants will be converted into the right to acquire shares of stock or other securities or property (including cash) of the successor entity.

See 2017 Warrants within Note 2 - Summary of Significant Accounting Policies for additional information related to the estimated fair value of the 2017 Warrants.

Treasury Stock

During the years ended December 31, 2018 and 2017, 51,394 and 5,106 shares, respectively, were surrendered to satisfy tax withholding obligations on the exercise of stock options and the vesting of restricted stock awards. During the year ended December 31, 2018, an additional 257,305 shares were surrendered in net settlement of option exercises. The Company did not hold any shares of treasury stock at December 31, 2016 as the balance was utilized to issue shares, reflected as consideration, in the Home Solutions acquisition.

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS

12 Months Ended

Dec. 31, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS

BioScrip Equity Incentive Plans

Under the Company’s Amended and Restated 2008 Equity Incentive Plan (the “2008 Plan”), the Company may issue, among other things, incentive stock options, non-qualified stock options, stock appreciation rights, restricted stock grants, restricted stock units, performance shares and performance units to key employees and directors. While stock appreciation rights are authorized under the 2008 Plan, they may also be issued outside of the plan. The 2008 Plan is administered by the Company’s Management Development and Compensation Committee (the “Compensation Committee”), a standing committee of the Board of Directors.

On November 30, 2016, at a special meeting, the stockholders approved an amendment to the 2008 Plan to (a) increase the number of shares of Common Stock in the aggregate that may be subject to awards by 5,250,000 shares, from 9,355,000 to 14,605,000 shares and (b) increase the annual grant caps under the Company’s 2008 Plan from 500,000 Options, 500,000 Stock Appreciation Rights and 350,000 Stock Grants and Restricted Stock Units to a cap of no more than a total of 3,000,000 Options, Stock Appreciation Rights, Stock Grants and Restricted Stock Units combined that are intended to comply with the requirements of Section 162(m) of the Code.

On May 3, 2018, at the annual meeting of stockholders, the Board of Directors and stockholders approved the 2018 Equity Incentive Plan (the “2018 Plan”) to replace the expiring 2008 Plan. The 2018 Plan contains terms and conditions substantially similar to the 2008 Plan. A total of 16,406,939 shares of Common Stock were initially authorized for issuance under the 2018 Plan, which included the shares that remained available under the 2008 Plan. The 2018 Plan will terminate ten years after its adoption, unless terminated earlier by the Board of directors. As of December 31, 2018, there were 12,987,351 shares of Common Stock available for future grant under the 2018 Plan.

Stock Options

Options granted under the 2008 Plan or the 2018 Plan: (a) typically vest over a three-year period and, in certain instances, fully vest upon a change in control of the Company, (b) have an exercise price that may not be less than 100% of its fair market value on the date of grant and (c) are exercisable for seven to ten years after the date of grant, subject to earlier termination in certain circumstances.

Option expense is amortized on a straight-line basis over the requisite service period. The Company recognized compensation expense related to stock options of $1.0 million, $1.0 million, and $3.4 million, in the years ended December 31, 2018, 2017 and 2016, respectively.

The weighted-average, grant-date fair value of options granted during the years ending December 31, 2018, 2017 and 2016 was $1.69, $1.22, and $0.72, respectively. The fair value of stock options granted was estimated on the date of grant using a Black-Scholes option-pricing model. The assumptions used to compute the fair value of options for the years ending December 31, 2018, 2017 and 2016 were:



	2018		2017		2016
Expected volatility	71.0	%	73.2	%	68.1	%
Risk-free interest rate	2.71	%	2.04	%	1.98	%
Expected life of options	6.0 years		5.7 years		4.8 years
Dividend rate	—		—		—

A summary of stock option activity for the 2008 Plan and the 2018 Plan through December 31, 2018 was as follows:



	Options		Weighted Average Exercise Price		Aggregate Intrinsic Value (thousands)		Weighted Average Remaining Contractual Life
Balance at December 31, 2017	4,398,200		$	3.98	$	2,639	5.5 years
Granted	1,047,642		$	2.61	$	990
Exercised	(427,977	)	$	2.14	$	382
Forfeited and expired	(1,320,140	)	$	4.78	$	904
Balance at December 31, 2018	3,697,725		$	3.52	$	3,974	5.9 years
Exercisable at December 31, 2018	2,132,090		$	4.46	$	1,875	4.1 years

Cash received from option exercises under share-based payment arrangements was $0.1 million, 0.4 million and nominal for the years ended December 31, 2018, 2017 and 2016, respectively.

The maximum term of stock options under these plans is ten years. Options outstanding as of December 31, 2018 expire on various dates ranging from February 2019 through November 2028. The following table outlines our outstanding and exercisable stock options as of December 31, 2018:



	Options Outstanding				Options Exercisable
Range of Option Exercise Price	Outstanding Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life	Options Exercisable	Weighted Average Exercise Price
$0.00 - $2.06	921,094	$	1.35	6.4 years	471,139	$	0.76
$2.06 - $4.13	1,812,798	$	2.50	7.2 years	697,118	$	1.90
$4.13 - $6.19	179,000	$	5.13	3.0 years	179,000	$	2.74
$6.19 - $8.25	633,333	$	7.16	2.8 years	633,333	$	4.15
$10.31 - $12.38	125,000	$	11.04	2.6 years	125,000	$	5.97
$12.38 - $14.44	21,500	$	14.06	4.3 years	21,500	$	7.30
$16.50 - $18.57	5,000	$	16.63	4.6 years	5,000	$	8.96
All options	3,697,725				2,132,090

As of December 31, 2018 there was $1.7 million of unrecognized compensation expense related to unvested option grants that is expected to be recognized over a weighted-average period of 2.1 years.

Restricted Stock

Restricted stock grants subject solely to an employee’s or director’s continued service with the Company generally will become fully vested within (a) one to three years from the date of grant to employees and, in certain instances, may fully vest upon a change in control of the Company, and (b) one year from the date of grant for directors. Stock grants subject to the achievement of performance conditions will not vest less than one year from the date of grant.

The Company recognized compensation expense related to restricted stock awards of $2.6 million, $1.1 million, and $0.5 million for the years ended December 31, 2018, 2017 and 2016, respectively.

A summary of restricted stock award activity through December 31, 2018 was as follows:



	Restricted Stock		Weighted Average Grant Date Fair Value
Balance at December 31, 2017	1,882,363		$	1.82
Granted	3,284,197		$	2.55
Awards Vested	(372,116	)	$	2.09
Canceled	(392,256	)	$	2.29
Balance at December 31, 2018	4,402,188		$	1.87

As of December 31, 2018, there was $3.5 million in unrecognized compensation expense related to unvested restricted stock awards that is expected to be recognized over a weighted-average period of 1.8 years. The total fair value of restricted stock awards vested during the years December 31, 2018, 2017 and 2016 was $0.4 million, $0.4 million, and $0.2 million, respectively.

Employee Stock Purchase Plan

The Company’s Employee Stock Purchase Plan (the “ESPP”) is administered by the Compensation Committee. The ESPP provides all eligible employees, as defined under the ESPP, the opportunity to purchase up to a maximum number of shares of Common Stock of the Company as determined by the Compensation Committee. Participants in the ESPP may acquire the Common Stock at a cost of 85% of the lower of the fair market value on the first or last day of the quarterly offering period.

On May 8, 2018, the Board of Directors and stockholders approved an amendment to the ESPP to increase the number of shares available for issuance from 750,000 shares to 2,250,000 shares. As of December 31, 2018, there were 1,379,943 remaining shares available for issuance. During the years ended December 31, 2018, 2017 and 2016, 173,519, 265,608 and 245,371 shares were purchased under this plan, respectively. The Company recognized $0.1 million of expense related to the ESPP during the years ended December 31, 2018, 2017 and 2016.

401(k) Plan

The Company maintains a deferred compensation plan under Section 401(k) of the Internal Revenue Code. Under the Plan, employees may elect to defer up to 100% of their salary, subject to Internal Revenue Service limits, and the Company may make a discretionary matching contribution. During the year ended December 31, 2018, management approved discretionary matching contributions totaling approximately $0.3 million effective July 1, 2018. The Company elected to forgo a matching contribution during the years ended December 31, 2017 and 2016.

LOSS PER SHARE

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

LOSS PER SHARE

The Company presents basic and diluted loss per share for its common stock, par value $.0001 per share (“Common Stock”). Basic loss per share is calculated by dividing the net loss attributable to common stockholders of the Company by the weighted average number of shares of Common Stock outstanding during the period. Diluted loss per share is determined by adjusting the profit or loss attributable to stockholders and the weighted average number of shares of Common Stock outstanding adjusted for the effects of all dilutive potential common shares comprised of options granted, unvested restricted stock, stock appreciation rights, the 2017 Warrants and Series A and Series C Convertible Preferred Stock. Potential Common Stock equivalents that have been issued by the Company related to outstanding stock options, unvested restricted stock and warrants are determined using the treasury stock method, while potential common shares related to Series A and Series C Convertible Preferred Stock are determined using the “if converted” method.

The Company's Series A and Series C Convertible Preferred Stock, par value $.0001 per share (together, the “Preferred Stock”), is considered a participating security, which means the security may participate in undistributed earnings with Common Stock. The holders of the Preferred Stock would be entitled to share in dividends, on an as-converted basis, if the holders of Common Stock were to receive dividends. The Company is required to use the two-class method when computing loss per share when it has a security that qualifies as a participating security. The two-class method is an earnings allocation formula that determines loss per share for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. In determining the amount of net earnings to allocate to common stockholders, earnings are allocated to both common and participating securities based on their respective weighted-average shares outstanding during the period. Diluted loss per share for the Company’s Common Stock is computed using the more dilutive of the two-class method or the if-converted method.

The following table sets forth the computation of basic and diluted loss per common share (in thousands, except per share amounts):



	Year Ended December 31,
	2018			2017			2016
Numerator:
Loss from continuing operations	$	(51,592	)	$	(63,303	)	$	(36,172	)
Loss from discontinued operations, net of income taxes	(101		)	(893		)	(6,593		)
Net loss	(51,693		)	(64,196		)	(42,765		)
Accrued dividends on preferred stock	(11,210		)	(10,077		)	(9,084		)
Loss attributable to common stockholders	$	(62,903	)	$	(74,273	)	$	(51,849	)

Denominator - Basic and Diluted:
Weighted average number of common shares outstanding	127,942			123,791			93,740
Loss Per Common Share:
Loss from continuing operations, basic and diluted	$	(0.49	)	$	(0.59	)	$	(0.48	)
Loss from discontinued operations, basic and diluted	—			(0.01		)	(0.07		)
Loss per common share, basic and diluted	$	(0.49	)	$	(0.60	)	$	(0.55	)

The loss attributable to common stockholders is used as the basis of determining whether the inclusion of common stock equivalents would be anti-dilutive. Accordingly, the computation of diluted shares for the years ended December 31, 2018, 2017 and 2016 excludes the effect of shares that would be issued in connection with the PIPE Transaction, the Rights Offering, 2017 Warrants, stock options, and restricted stock awards, as their inclusion would be anti-dilutive to loss attributable to common stockholders.

INCOME TAXES

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

INCOME TAXES

The federal and state income tax benefit (expense) from continuing operations consisted of the following (in thousands):



	Year Ended December 31,
	2018			2017			2016
Current
Federal	$	—		$	925		$	—
State	(502		)	(174		)	30
Total current	(502		)	751			30
Deferred
Federal	—			1,951			(1,744		)
State	(66		)	1,428			(301		)
Total deferred	(66		)	3,379			(2,045		)
Total tax benefit (expense)	$	(568	)	$	4,130		$	(2,015	)

The effect of temporary differences that give rise to a significant portion of deferred taxes is as follows (in thousands):



	December 31,
	2018			2017
Deferred tax assets:
Reserves not currently deductible	$	6,634		$	10,707
Net operating loss carryforwards	128,819			110,773
Goodwill and intangibles (tax deductible)	7,853			12,757
Accrued expenses	641			95
Property basis differences	3,679			2,813
Stock based compensation	2,180			2,371
Total deferred tax assets	149,806			139,516
Deferred tax liabilities:
Other	(309		)	(180		)
Less: valuation allowance	(148,465		)	(138,238		)
Net deferred tax asset	$	1,032		$	1,098

The Company continually assesses the necessity of a valuation allowance. Based on this assessment, the Company concluded that a valuation allowance, in the amount of $148.5 million and $138.2 million, was required as of December 31, 2018 and 2017, respectively. If the Company determines in a future period that it is more likely than not that part or all of the deferred tax assets will be realized, the Company will reverse part or all of the valuation allowance.

At December 31, 2018, the Company had federal net operating loss carryforwards of approximately $429.8 million, of which $11.9 million is subject to an annual limitation, which will begin expiring in 2026 and later. The Company also has a carryforward of approximately $49.2 million related to the interest expense limitation, which is not subject to an expiration period. The Company has post-apportioned state net operating loss carryforwards of approximately $479.7 million, the majority of which will begin expiring in 2019 and later.

A reconciliation of the federal statutory rate to the effective income tax rate from continuing operations is as follows (in thousands):



	Year Ended December 31,
	2018			2017			2016
Tax benefit at statutory rate	$	10,715		$	23,654		$	11,907
State tax benefit, net of federal taxes	1,510			4,587			1,398
Change in valuation allowance	(10,227		)	41,550			(14,725		)
Change in tax contingencies	—			10			66
Alternative minimum tax receivable	—			925			—
Corporate tax rate changes	—			(67,707		)	—
Other	(2,566		)	1,111			(661		)
Tax benefit (expense)	$	(568	)	$	4,130		$	(2,015	)

As of December 31, 2018, the Company had $1.0 million of gross unrecognized tax benefits. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows (in thousands):



	Year Ended December 31,
	2018		2017			2016
Unrecognized tax benefits balance at January 1,	$	1,014	$	1,021		$	1,067
Lapse of statute of limitations	—		(7		)	(46		)
Unrecognized tax benefits balance at December 31,	$	1,014	$	1,014		$	1,021

The Company’s policy for recording interest and penalties associated with uncertain tax positions is to record such items as a component of income tax expense in the Consolidated Statements of Operations. As of December 31, 2018 and December 31, 2017, the Company had a nominal amount of accrued interest related to uncertain tax positions.

The Company files income tax returns, including returns for its subsidiaries, with federal, state and local jurisdictions. The Company’s uncertain tax positions are related to tax years that remain subject to examination. As of December 31, 2018, U.S. tax returns for the years 2015 through 2018 remain subject to examination by federal tax authorities. Tax returns for the years 2014 through 2018 remain subject to examination by state and local tax authorities for a majority of the Company's state and local filings.

On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act of 2017 (“TCJA”). The enactment included broad tax changes that are applicable to BioScrip, Inc. Most notably, the TCJA has established the U.S. corporate tax rate decrease from a high of 35% to a flat 21% income tax rate effective January 1, 2018.

These changes require BioScrip, Inc. to re-measure deferred tax assets and liabilities. The Company uses the asset and liability approach for accounting for income taxes. Under that method, assets and liabilities are recorded for future tax consequences attributable to the difference between financial statement balances of assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using the enacted tax rates at which the temporary differences are expected to reverse. As a result of the decreased U.S. corporate income tax rate from 35% to 21%, the Company has revalued its ending net deferred tax assets as of December 31, 2017. Due to the full valuation allowance against substantially all net deferred tax assets, the change in deferred tax rate to 21% does not have an impact on the Company’s financial statements.

FAIR VALUE MEASURMENTS

12 Months Ended

Dec. 31, 2018

Fair Value Disclosures [Abstract]

FAIR VALUE MEASURMENTS

The estimated fair values of the Company’s financial instruments either recorded or disclosed on a recurring basis as of December 31, 2018 are as follows (in thousands):



Financial Instrument	Carrying Value as of December 31, 2018		Markets for Identical Item (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
First Lien Note Facility⁽¹⁾	$	198,962	$	—	$	—	$	203,462
Second Lien Note Facility ⁽¹⁾	108,931		—		—		121,622
2021 Notes ⁽²⁾	198,125		—		186,500		—
Total debt instruments	$	506,018	$	—	$	186,500	$	325,084

2017 Warrants⁽³⁾	$	25,331	$	—	$	25,331	$	—


(1)	The estimated fair values of the First and Second Lien Notes were based on cash flow models discounted at market interest rates that considered the underlying risks of the note.


(2)	The estimated fair value of the 2021 Notes incorporated recent trading activity in public markets.


(3)	See 2017 Warrants within Note 2 - Summary of Significant Accounting Policies.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

RESTRUCTURING, ACQUISITION, INTEGRATION, AND OTHER EXPENSES

12 Months Ended

Dec. 31, 2018

Restructuring and Related Activities [Abstract]

RESTRUCTURING, ACQUISITION, INTEGRATION, AND OTHER EXPENSES

Restructuring, acquisition, integration, and other expenses include non-recurring costs associated with restructuring, acquisition and integration initiatives such as employee severance costs, certain legal and professional fees, training costs, redundant wage costs, impacts recorded from the change in contingent consideration obligations, and other costs related to contract terminations and closed branches/offices.

Restructuring, acquisition, integration, and other expenses in the Consolidated Statements of Operations consisted of the following (in thousands):



	Year Ended December 31,
	2018		2017		2016
Restructuring and other expense	$	4,934	$	12,134	$	10,334
Acquisition and integration expenses	1,523		528		10,122
Change in fair value of contingent consideration	—		—		(4,597		)
Total restructuring, acquisition, integration, and other expenses	$	6,457	$	12,662	$	15,859

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Legal Proceedings

The Company is a party to various legal, regulatory and governmental proceedings incidental to its business. Based on current knowledge, management does not believe that loss contingencies arising from pending legal, regulatory and governmental matters, including the matters described herein, will have a material adverse effect on the consolidated financial position or liquidity of the Company. However, in light of the inherent uncertainties involved in pending legal, regulatory and governmental matters, some of which are beyond the Company’s control, and the indeterminate damages sought in some of these matters, an adverse outcome in one or more of these matters could be material to the Company’s results of operations or cash flows for any particular reporting period.

With respect to all legal, regulatory and governmental proceedings, the Company considers the likelihood of a negative outcome. If the Company determines the likelihood of a negative outcome with respect to any such matter is probable and the amount of the loss can be reasonably estimated, the Company records an accrual for the estimated loss for the expected outcome of the matter. If the likelihood of a negative outcome with respect to material matters is reasonably possible and the Company is able to determine an estimate of the possible loss or a range of loss, whether in excess of a related accrued liability or where there is no accrued liability, the Company discloses the estimate of the possible loss or range of loss. However, the Company is unable to estimate a possible loss or range of loss in some instances based on the significant uncertainties involved in, and/or the preliminary nature of, certain legal, regulatory and governmental matters.

On December 18, 2017, a commercial payor of the Company sent a letter that claimed an alleged breach of the Company’s obligation under its provider contracts. No legal proceeding has been filed. The Company is not able to estimate the amount of any possible loss. The Company believes this claim is without merit and intends to vigorously defend against this claim if any such legal proceeding is commenced.

Government Regulation

Various federal and state laws and regulations affecting the healthcare industry do or may impact the Company’s current and planned operations, including, without limitation, federal and state laws prohibiting kickbacks in government health programs, federal and state antitrust and drug distribution laws, and a wide variety of consumer protection, insurance and other state laws and regulations. While management believes the Company is in substantial compliance with all existing laws and regulations material to the operation of its business, such laws and regulations are often uncertain in their application to our business practices as they evolve and are subject to rapid change. As controversies continue to arise in the healthcare industry, federal and state regulation and enforcement priorities in this area can be expected to increase, the impact of which cannot be predicted.

From time to time, the Company responds to investigatory subpoenas and requests for information from governmental agencies and private parties. The Company cannot predict with certainty what the outcome of any of the foregoing might be. While the Company believes it is in substantial compliance with all laws, rules and regulations that affects its business and operations, there can be no assurance that the Company will not be subject to scrutiny or challenge under one or more existing laws or that any such challenge would not be successful. Any such challenge, whether or not successful, could have a material effect upon the Company’s Consolidated Financial Statements. A violation of the federal Anti-Kickback Statute, for example, may result in substantial criminal penalties, as well as suspension or exclusion from the Medicare and Medicaid programs. Moreover, the costs and expenses associated with defending these actions, even where successful, can be significant. Further, there can be no assurance the Company will be able to obtain or maintain any of the regulatory approvals that may be required to operate its business, and the failure to do so could have a material effect on the Company’s Consolidated Financial Statements.

Leases

The Company leases its facilities and certain equipment under various operating leases with third parties. The majority of these leases contain escalation clauses that increase base rent payments based upon either the Consumer Price Index or an agreed upon schedule.

In addition, the Company utilizes capital leases agreements with third parties to obtain certain property and equipment. Interest rates on capital leases are both fixed and variable and range from 3% to 7%.

As of December 31, 2018, future minimum lease payments under operating and capital leases were as follows (in thousands):



	Operating Leases		Capital Leases		Total
2019	$	8,934	$	679	$	9,613
2020	7,143		311		7,454
2021	6,252		—		6,252
2022	4,797		—		4,797
2023	3,320		—		3,320
2024 and Thereafter	7,470		—		7,470
Total Future Minimum Lease Payments	$	37,916	$	990	$	38,906

Rent expense for leased facilities and equipment was approximately $8.1 million, $7.7 million and $7.3 million for the years ended December 31, 2018, 2017 and 2016, respectively.

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)

12 Months Ended

Dec. 31, 2018

Selected Quarterly Financial Information [Abstract]

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)

A summary of unaudited quarterly financial information for the years ended December 31, 2018 and 2017 is as follows (in thousands, except per share amounts).



	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
Year ended December 31, 2018
Net revenue	$	168,584		$	175,789		$	180,962		$	183,568
Gross profit	55,048			59,957			65,911			62,122
Loss from continuing operations, before income taxes	(12,939		)	(15,081		)	(8,001		)	(15,003		)
Income (loss) from discontinued operations, net of income taxes	(30		)	(15		)	(71		)	15
Net loss	$	(13,017	)	$	(15,139	)	$	(8,174	)	$	(15,363	)

Loss per share from continuing operations, basic and diluted	$	(0.12	)	$	(0.14	)	$	(0.09	)	$	(0.14	)
Income (loss) per share from discontinued operations, basic and diluted	—			—			—			—
Loss per share, basic and diluted	$	(0.12	)	$	(0.14	)	$	(0.09	)	$	(0.14	)

Year ended December 31, 2017
Net revenue	$	217,810		$	218,106		$	198,692		$	182,582
Gross profit	64,874			67,611			66,563			70,194
Loss from continuing operations, before income taxes	(18,801		)	(28,432		)	(12,998		)	(7,202		)
Income (loss) from discontinued operations, net of income taxes	(299		)	(373		)	66			(287		)
Net loss	$	(19,719	)	$	(29,523	)	$	(12,992	)	$	(1,962	)

Loss per share from continuing operations, basic and diluted	$	(0.18	)	$	(0.26	)	$	(0.12	)	$	(0.03	)
Income (loss) per share from discontinued operations, basic and diluted	—			—			—			(0.01		)
Loss per share, basic and diluted	$	(0.18	)	$	(0.26	)	$	(0.12	)	$	(0.04	)

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On March 14, 2019 we entered into a definitive merger agreement with the shareholder of Option Care Enterprises, Inc. (“Option Care”), the nation’s largest independent provider of home and alternate treatment site infusion therapy services. Under the terms of the merger agreement, the Company will issue new shares of its common stock to Option Care’s shareholder in a non-taxable exchange, which will result in BioScrip shareholders holding approximately 20% of the combined company. The shareholder of Option Care has secured committed financing, the proceeds of which will be used to retire the Company’s First Lien Note Facility, Second Lien Note Facility and 2021 Notes at the close of the transaction. Following the close of the transaction, the combined company common stock will continue to be listed on the Nasdaq National Market. The transaction is currently expected to close by the end of 2019.

Schedule II -- Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2018

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II -- Valuation and Qualifying Accounts

BioScrip, Inc. and Subsidiaries

Schedule II-- Valuation and Qualifying Accounts

(in thousands)



	Balance at Beginning of Period		Write-Off of Receivables			Charged to Costs and Expenses		Balance at End of Period
Year ended December 31, 2016
Allowance for doubtful accounts	$	59,689	$	(41,567	)	$	26,608	$	44,730
Year ended December 31, 2017
Allowance for doubtful accounts	$	44,730	$	(30,515	)	$	23,697	$	37,912
Year ended December 31, 2018
Allowance for doubtful accounts⁽¹⁾	$	—	$	—		$	—	$	—

(1) Subsequent to adoption of ASC 606, an allowance for doubtful accounts is established only as a result of an adverse change in the Company’s payors’ ability to pay outstanding billings.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Basis of Presentation

The Company’s Consolidated Financial Statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”).

Principles of Consolidation

The Consolidated Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation.

Reclassifications

Certain prior period financial statement amounts have been reclassified to conform to current period presentation. Additionally, certain amounts in the Consolidated Statements of Operations have been reclassified to include the presentation of operating expenses and operating income (loss).

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make certain estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition and Cost of Revenue

Cost of Revenue

Revenue Recognition

Accounts Receivable and Allowance for Doubtful Accounts

Cash and Cash Equivalents and Restricted Cash

Inventory

Acquisitions

Property and Equipment

Property and equipment is stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of assets as follows:



	Useful Life
Computer hardware and software	3	years	-	5	years
Office equipment				5	years
Vehicles	4	years	-	5	years
Medical equipment	13	months	-	5	years
Furniture and fixtures				5	years

Leases

Goodwill

Intangible Assets

Amounts due to Plan Sponsors

Amounts due to plan sponsors represent payments received from plan sponsors in excess of the contractually required reimbursement that are expected to be refunded.

2017 Warrants

See Note 8 - Preferred Stock and Stockholders’ Deficit for further discussion of the 2017 Warrants.

Income Taxes

Stock-Based Compensation


•	Awards with service-based vesting conditions only – Expense is recognized on a straight-line basis over the requisite service period of the award.

•

The impact of forfeited awards is recorded in the period in which the forfeiture occurs.

Fair Value Measurements


•	Level 1 - Inputs to the fair value measurement are quoted prices in active markets for identical assets or liabilities.


•	Level 2 - Inputs to the fair value measurement include quoted prices in active markets for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly.


•	Level 3 - Inputs to the fair value measurement are unobservable inputs or valuation techniques.

See Note 12 - Fair Value Measurements for additional information on the fair value of the Company’s debt facilities.

Accounting Pronouncements Recently Adopted and Issued

Accounting Pronouncements Recently Adopted

Recently Issued Accounting Pronouncements

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Estimated useful lives of assets

Depreciation is calculated using the straight-line method over the estimated useful lives of assets as follows:



	Useful Life
Computer hardware and software	3	years	-	5	years
Office equipment				5	years
Vehicles	4	years	-	5	years
Medical equipment	13	months	-	5	years
Furniture and fixtures				5	years

NET REVENUE AND ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2018

Revenue from Contract with Customer [Abstract]

Disaggregation of net revenue by associated payor class

The following table presents our disaggregated net revenue for each associated payor class (in thousands). Sales and usage-based taxes are excluded from net revenue.



	Year Ended December 31,
	2018		2017		2016
Commercial	$	575,566	$	677,536	$	771,278
Government	127,301		131,459		158,450
Patient	6,036		8,195		5,861
Net Revenue	$	708,903	$	817,190	$	935,589

Schedule of aging of accounts receivable

The following table sets forth the aging of our accounts receivable, aged based on date of service and categorized based on the three primary payor groups (in thousands):



	December 31, 2018								December 31, 2017
	0 - 180 days		Over 180 days		Total		% of Total		0 - 180 days		Over 180 days		Total			% of Total
Government	$	17,849	$	6,098	$	23,947			$	20,602	$	10,082	$	30,684
Commercial	67,288		14,740		82,028				63,767		18,779		82,546
Patient	2,092		6,797		8,889				2,577		7,627		10,204
Gross accounts receivable	$	87,229	$	27,635	114,864				$	86,946	$	36,488	123,434
Allowance for doubtful accounts					—		—	%					(37,912		)	30.7	%
Accounts receivable, net					$	114,864							$	85,522

GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of changes in goodwill

Goodwill, and the changes in the carrying amount of goodwill for the years ended December 31, 2018 and 2017, are as follows (in thousands):



Balance at December 31, 2016	$	365,947
Adjustments associated with the acquisition of Home Solutions	1,251
Balance at December 31, 2017	$	367,198
Adjustments	—
Balance at December 31, 2018	$	367,198

Summary of intangible assets

Intangible assets consisted of the following (in thousands):



	December 31, 2018							December 31, 2017
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Infusion customer relationships	$	25,650	$	(25,650	)	$	—	$	25,650	$	(25,650	)	$	—
Managed care contracts	25,000		(14,576		)	10,424		25,000		(8,403		)	16,597
Licenses	5,400		(5,400		)	—		5,400		(3,681		)	1,719
Trade name	1,800		(1,800		)	—		1,800		(1,181		)	619
Non-compete agreements	1,700		(1,654		)	46		1,700		(1,521		)	179
	$	59,550	$	(49,080	)	$	10,470	$	59,550	$	(40,436	)	$	19,114

Finite lived intangible assets estimated useful lives

Intangible assets are amortized on a straight-line basis over their estimated useful lives as follows:



	Estimated Useful Life
Infusion customer relationships	5	months		-	4	years
Managed care contracts					4	years
Licenses					2	years
Trade name					2	years
Non-compete agreements		1	year	-	5	years

Estimated amortization expense

Amortization expense is expected to be the following (in thousands):



Year ending December 31,	Estimated Amortization
2019	$	6,218
2020	4,252
Total estimated amortization expense	$	10,470

PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

Property and equipment

Property and equipment consisted of the following (in thousands):



	December 31,
	2018			2017
Computer and office equipment	$	32,452		$	31,371
Software capitalized for internal use	17,625			17,470
Vehicles	2,287			2,379
Medical equipment	42,600			36,230
Work in progress	1,733			2,478
Furniture and fixtures	5,930			5,534
Leasehold improvements	27,012			19,809
Property and equipment, gross	129,639			115,271
Less: Accumulated depreciation	(100,851		)	(88,298		)
Property and equipment, net	$	28,788		$	26,973

DEBT (Tables)

12 Months Ended

Dec. 31, 2018

Debt Disclosure [Abstract]

Schedule of debt

Debt consisted of the following (in thousands):



	December 31,
	2018			2017
First Lien Note Facility, net of unamortized discount	$	198,962		$	198,324
Second Lien Note Facility, net of unamortized discount	108,931			85,694
2021 Notes, net of unamortized discount	198,125			197,363
Capital leases	990			2,863
Less: Deferred financing costs	(2,334		)	(3,656		)
Total debt	504,674			480,588
Less: Current portion of long-term debt	(3,179		)	(1,722		)
Long-term debt, net of current portion	$	501,495		$	478,866

Estimated future maturities of debt

The estimated future maturities of the Company’s long-term debt, exclusive of deferred financing costs and unamortized discounts, as of December 31, 2018, are as follows (in thousands):



Year Ending December 31,	Amount
2019	$	3,179
2020	315,598
2021	200,000
Total future maturities	$	518,777
Less: Deferred financing costs	(2,334		)
Less: Unamortized discounts	(11,769		)
Total debt	$	504,674

PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT (Tables)

12 Months Ended

Dec. 31, 2018

Equity [Abstract]

Carrying value of Series A and C Preferred Stock

The following table sets forth the activity recorded during the years ended December 31, 2018 and 2017 related to the Series A Preferred Stock (in thousands):



Series A Preferred Stock carrying value at December 31, 2016	$	2,462
Dividends and discount accretion through December 31, 2017 ¹	365
Series A Preferred Stock carrying value at December 31, 2017	$	2,827
Dividends and discount accretion through December 31, 2018 ¹	404
Series A Preferred Stock carrying value at December 31, 2018	$	3,231

¹Dividends recorded reflect the increase in the Liquidation Preference associated with unpaid dividends.

The following table sets forth the activity recorded during the years ended December 31, 2018 and 2017 related to the Series C Preferred Stock (in thousands):



Series C Preferred Stock carrying value at December 31, 2016	$	69,540
Dividends and discount accretion through December 31, 2017 ¹	9,712
Series C Preferred Stock carrying value at December 31, 2017	$	79,252
Dividends and discount accretion through December 31, 2018 ¹	10,806
Series C Preferred Stock carrying value at December 31, 2018	$	90,058

¹Dividends recorded reflect the increase in the Liquidation Preference associated with unpaid dividends.

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Weighted-average assumptions

The assumptions used to compute the fair value of options for the years ending December 31, 2018, 2017 and 2016 were:



	2018		2017		2016
Expected volatility	71.0	%	73.2	%	68.1	%
Risk-free interest rate	2.71	%	2.04	%	1.98	%
Expected life of options	6.0 years		5.7 years		4.8 years
Dividend rate	—		—		—

Stock option activity

A summary of stock option activity for the 2008 Plan and the 2018 Plan through December 31, 2018 was as follows:



	Options		Weighted Average Exercise Price		Aggregate Intrinsic Value (thousands)		Weighted Average Remaining Contractual Life
Balance at December 31, 2017	4,398,200		$	3.98	$	2,639	5.5 years
Granted	1,047,642		$	2.61	$	990
Exercised	(427,977	)	$	2.14	$	382
Forfeited and expired	(1,320,140	)	$	4.78	$	904
Balance at December 31, 2018	3,697,725		$	3.52	$	3,974	5.9 years
Exercisable at December 31, 2018	2,132,090		$	4.46	$	1,875	4.1 years

Outstanding and exercisable stock options

The following table outlines our outstanding and exercisable stock options as of December 31, 2018:



	Options Outstanding				Options Exercisable
Range of Option Exercise Price	Outstanding Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life	Options Exercisable	Weighted Average Exercise Price
$0.00 - $2.06	921,094	$	1.35	6.4 years	471,139	$	0.76
$2.06 - $4.13	1,812,798	$	2.50	7.2 years	697,118	$	1.90
$4.13 - $6.19	179,000	$	5.13	3.0 years	179,000	$	2.74
$6.19 - $8.25	633,333	$	7.16	2.8 years	633,333	$	4.15
$10.31 - $12.38	125,000	$	11.04	2.6 years	125,000	$	5.97
$12.38 - $14.44	21,500	$	14.06	4.3 years	21,500	$	7.30
$16.50 - $18.57	5,000	$	16.63	4.6 years	5,000	$	8.96
All options	3,697,725				2,132,090

Restricted stock award activity

A summary of restricted stock award activity through December 31, 2018 was as follows:



	Restricted Stock		Weighted Average Grant Date Fair Value
Balance at December 31, 2017	1,882,363		$	1.82
Granted	3,284,197		$	2.55
Awards Vested	(372,116	)	$	2.09
Canceled	(392,256	)	$	2.29
Balance at December 31, 2018	4,402,188		$	1.87

LOSS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2018

Earnings Per Share [Abstract]

Computation of basic and diluted loss per common share

The following table sets forth the computation of basic and diluted loss per common share (in thousands, except per share amounts):



	Year Ended December 31,
	2018			2017			2016
Numerator:
Loss from continuing operations	$	(51,592	)	$	(63,303	)	$	(36,172	)
Loss from discontinued operations, net of income taxes	(101		)	(893		)	(6,593		)
Net loss	(51,693		)	(64,196		)	(42,765		)
Accrued dividends on preferred stock	(11,210		)	(10,077		)	(9,084		)
Loss attributable to common stockholders	$	(62,903	)	$	(74,273	)	$	(51,849	)

Denominator - Basic and Diluted:
Weighted average number of common shares outstanding	127,942			123,791			93,740
Loss Per Common Share:
Loss from continuing operations, basic and diluted	$	(0.49	)	$	(0.59	)	$	(0.48	)
Loss from discontinued operations, basic and diluted	—			(0.01		)	(0.07		)
Loss per common share, basic and diluted	$	(0.49	)	$	(0.60	)	$	(0.55	)

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Federal and state income tax benefit (expense)

The federal and state income tax benefit (expense) from continuing operations consisted of the following (in thousands):



	Year Ended December 31,
	2018			2017			2016
Current
Federal	$	—		$	925		$	—
State	(502		)	(174		)	30
Total current	(502		)	751			30
Deferred
Federal	—			1,951			(1,744		)
State	(66		)	1,428			(301		)
Total deferred	(66		)	3,379			(2,045		)
Total tax benefit (expense)	$	(568	)	$	4,130		$	(2,015	)

Effect of temporary differences that give rise to significant portion of deferred taxes

The effect of temporary differences that give rise to a significant portion of deferred taxes is as follows (in thousands):



	December 31,
	2018			2017
Deferred tax assets:
Reserves not currently deductible	$	6,634		$	10,707
Net operating loss carryforwards	128,819			110,773
Goodwill and intangibles (tax deductible)	7,853			12,757
Accrued expenses	641			95
Property basis differences	3,679			2,813
Stock based compensation	2,180			2,371
Total deferred tax assets	149,806			139,516
Deferred tax liabilities:
Other	(309		)	(180		)
Less: valuation allowance	(148,465		)	(138,238		)
Net deferred tax asset	$	1,032		$	1,098

Reconciliation of the statutory rate to the effective income tax rate

reconciliation of the federal statutory rate to the effective income tax rate from continuing operations is as follows (in thousands):



	Year Ended December 31,
	2018			2017			2016
Tax benefit at statutory rate	$	10,715		$	23,654		$	11,907
State tax benefit, net of federal taxes	1,510			4,587			1,398
Change in valuation allowance	(10,227		)	41,550			(14,725		)
Change in tax contingencies	—			10			66
Alternative minimum tax receivable	—			925			—
Corporate tax rate changes	—			(67,707		)	—
Other	(2,566		)	1,111			(661		)
Tax benefit (expense)	$	(568	)	$	4,130		$	(2,015	)

Reconciliation of beginning and ending amount of gross unrecognized tax benefits

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows (in thousands):



	Year Ended December 31,
	2018		2017			2016
Unrecognized tax benefits balance at January 1,	$	1,014	$	1,021		$	1,067
Lapse of statute of limitations	—		(7		)	(46		)
Unrecognized tax benefits balance at December 31,	$	1,014	$	1,014		$	1,021

FAIR VALUE MEASURMENTS (Tables)

12 Months Ended

Dec. 31, 2018

Fair Value Disclosures [Abstract]

Schedule of carrying value and estimated fair value differences

The estimated fair values of the Company’s financial instruments either recorded or disclosed on a recurring basis as of December 31, 2018 are as follows (in thousands):



Financial Instrument	Carrying Value as of December 31, 2018		Markets for Identical Item (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
First Lien Note Facility⁽¹⁾	$	198,962	$	—	$	—	$	203,462
Second Lien Note Facility ⁽¹⁾	108,931		—		—		121,622
2021 Notes ⁽²⁾	198,125		—		186,500		—
Total debt instruments	$	506,018	$	—	$	186,500	$	325,084

2017 Warrants⁽³⁾	$	25,331	$	—	$	25,331	$	—


(1)	The estimated fair values of the First and Second Lien Notes were based on cash flow models discounted at market interest rates that considered the underlying risks of the note.


(2)	The estimated fair value of the 2021 Notes incorporated recent trading activity in public markets.


(3)	See 2017 Warrants within Note 2 - Summary of Significant Accounting Policies.

RESTRUCTURING, ACQUISITION, INTEGRATION, AND OTHER EXPENSES (Tables)

12 Months Ended

Dec. 31, 2018

Restructuring and Related Activities [Abstract]

Schedule of restructuring, acquisition, integration, and other expenses, net

Restructuring, acquisition, integration, and other expenses in the Consolidated Statements of Operations consisted of the following (in thousands):



	Year Ended December 31,
	2018		2017		2016
Restructuring and other expense	$	4,934	$	12,134	$	10,334
Acquisition and integration expenses	1,523		528		10,122
Change in fair value of contingent consideration	—		—		(4,597		)
Total restructuring, acquisition, integration, and other expenses	$	6,457	$	12,662	$	15,859

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 31, 2018

Commitments and Contingencies Disclosure [Abstract]

Future minimum lease payments under operating and capital leases

As of December 31, 2018, future minimum lease payments under operating and capital leases were as follows (in thousands):



	Operating Leases		Capital Leases		Total
2019	$	8,934	$	679	$	9,613
2020	7,143		311		7,454
2021	6,252		—		6,252
2022	4,797		—		4,797
2023	3,320		—		3,320
2024 and Thereafter	7,470		—		7,470
Total Future Minimum Lease Payments	$	37,916	$	990	$	38,906

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)

12 Months Ended

Dec. 31, 2018

Selected Quarterly Financial Information [Abstract]

Schedule of Quarterly Financial Information

A summary of unaudited quarterly financial information for the years ended December 31, 2018 and 2017 is as follows (in thousands, except per share amounts).



	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
Year ended December 31, 2018
Net revenue	$	168,584		$	175,789		$	180,962		$	183,568
Gross profit	55,048			59,957			65,911			62,122
Loss from continuing operations, before income taxes	(12,939		)	(15,081		)	(8,001		)	(15,003		)
Income (loss) from discontinued operations, net of income taxes	(30		)	(15		)	(71		)	15
Net loss	$	(13,017	)	$	(15,139	)	$	(8,174	)	$	(15,363	)

Loss per share from continuing operations, basic and diluted	$	(0.12	)	$	(0.14	)	$	(0.09	)	$	(0.14	)
Income (loss) per share from discontinued operations, basic and diluted	—			—			—			—
Loss per share, basic and diluted	$	(0.12	)	$	(0.14	)	$	(0.09	)	$	(0.14	)

Year ended December 31, 2017
Net revenue	$	217,810		$	218,106		$	198,692		$	182,582
Gross profit	64,874			67,611			66,563			70,194
Loss from continuing operations, before income taxes	(18,801		)	(28,432		)	(12,998		)	(7,202		)
Income (loss) from discontinued operations, net of income taxes	(299		)	(373		)	66			(287		)
Net loss	$	(19,719	)	$	(29,523	)	$	(12,992	)	$	(1,962	)

Loss per share from continuing operations, basic and diluted	$	(0.18	)	$	(0.26	)	$	(0.12	)	$	(0.03	)
Income (loss) per share from discontinued operations, basic and diluted	—			—			—			(0.01		)
Loss per share, basic and diluted	$	(0.18	)	$	(0.26	)	$	(0.12	)	$	(0.04	)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Allowance for Doubtful Accounts (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 0	$ 37,912,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Restricted cash in a money market account	$ 4,321	$ 4,950

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property and Equipment
Impairment charges related to property and equipment	$ 0	$ 0	$ 0
Computer hardware and software \| Minimum
Property and Equipment
Useful Life	3 years
Computer hardware and software \| Maximum
Property and Equipment
Useful Life	5 years
Office equipment
Property and Equipment
Useful Life	5 years
Vehicles \| Minimum
Property and Equipment
Useful Life	4 years
Vehicles \| Maximum
Property and Equipment
Useful Life	5 years
Medical equipment \| Minimum
Property and Equipment
Useful Life	13 months
Medical equipment \| Maximum
Property and Equipment
Useful Life	5 years
Furniture and fixtures
Property and Equipment
Useful Life	5 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Intangible Assets (Details)	12 Months Ended
	Dec. 31, 2018
Managed care contracts
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	4 years
Minimum \| Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	1 year
Maximum \| Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	5 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - 2017 Warrants (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Class of Warrant or Right [Line Items]
Increase in warrant fair value	$ 4,836	$ 3,587	$ (10,450)
2017 Warrants
Class of Warrant or Right [Line Items]
Fair value of warrants	25,300	20,500
Increase in warrant fair value	$ 4,800	$ 3,600

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Uncertain Tax Positions (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Uncertain tax positions	$ 0	$ 0

NET REVENUE AND ACCOUNTS RECEIVABLE - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disaggregation of Revenue [Line Items]
Net revenue	$ 183,568	$ 180,962	$ 175,789	$ 168,584	$ 182,582	$ 198,692	$ 218,106	$ 217,810	$ 708,903	$ 817,190	$ 935,589
Commercial
Disaggregation of Revenue [Line Items]
Net revenue									575,566	677,536	771,278
Government
Disaggregation of Revenue [Line Items]
Net revenue									127,301	131,459	158,450
Patient
Disaggregation of Revenue [Line Items]
Net revenue									$ 6,036	$ 8,195	$ 5,861

NET REVENUE AND ACCOUNTS RECEIVABLE - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Concentration Risk [Line Items]
Net revenue	$ 183,568	$ 180,962	$ 175,789	$ 168,584	$ 182,582	$ 198,692	$ 218,106	$ 217,810	$ 708,903	$ 817,190	$ 935,589
Gross profit	62,122	$ 65,911	$ 59,957	$ 55,048	$ 70,194	$ 66,563	$ 67,611	$ 64,874	243,038	269,242	262,082
Bad debt expense									0	$ 23,697	$ 26,608
Calculated under Revenue Guidance in Effect before Topic 606
Concentration Risk [Line Items]
Net revenue									738,800
Gross profit									272,900
Bad debt expense									29,900
Allowance for doubtful accounts	$ 41,200								$ 41,200
Customer Concentration Risk \| Sales Revenue
Concentration Risk [Line Items]
Concentration risk, percentage									10.00%	18.00%	24.00%

NET REVENUE AND ACCOUNTS RECEIVABLE - Aging of Accounts Receivable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	$ 114,864,000	$ 123,434,000
Allowance for doubtful accounts	0	(37,912,000)
Accounts receivable, net	114,864,000	85,522,000
Government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	23,947,000	30,684,000
Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	82,028,000	82,546,000
Patient
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	8,889,000	10,204,000
0 - 180 days
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	87,229,000	86,946,000
0 - 180 days \| Government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	17,849,000	20,602,000
0 - 180 days \| Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	67,288,000	63,767,000
0 - 180 days \| Patient
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	2,092,000	2,577,000
Over 180 days
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	27,635,000	36,488,000
Over 180 days \| Government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	6,098,000	10,082,000
Over 180 days \| Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	14,740,000	18,779,000
Over 180 days \| Patient
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross accounts receivable	$ 6,797,000	$ 7,627,000
Accounts Receivable \| Allowance for doubtful accounts
Accounts, Notes, Loans and Financing Receivable [Line Items]
Concentration risk, percentage	0.00%	30.70%

ACQUISITION (Details) - USD ($) $ in Thousands	Sep. 09, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill		$ 367,198	$ 367,198	$ 365,947
Home Solutions
Business Acquisition [Line Items]
Total consideration	$ 93,200
Cash consideration paid	$ 67,500
Equity issued in acquisition (in shares)	3,750,000
Value of equity issued in acquisition	$ 9,900
Capital lease obligation assumed	300
Goodwill	$ 58,500
Acquisition and integration expenses				$ 10,100
Home Solutions \| Restricted Stock Units (RSUs)
Business Acquisition [Line Items]
Equity issued in acquisition (in shares)	7,100,000.0
Value of equity issued in acquisition	$ 15,400

GOODWILL AND INTANGIBLE ASSETS - Schedule of Changes in Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 367,198	$ 365,947
Adjustments associated with the acquisition of Home Solutions		1,251
Adjustments	0
Goodwill, ending balance	$ 367,198	$ 367,198

GOODWILL AND INTANGIBLE ASSETS - Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Finite Lived Assets
Gross Carrying Amount	$ 59,550	$ 59,550
Accumulated Amortization	(49,080)	(40,436)
Net Carrying Amount	10,470	19,114
Infusion customer relationships
Finite Lived Assets
Gross Carrying Amount	25,650	25,650
Accumulated Amortization	(25,650)	(25,650)
Net Carrying Amount	0	0
Managed care contracts
Finite Lived Assets
Gross Carrying Amount	25,000	25,000
Accumulated Amortization	(14,576)	(8,403)
Net Carrying Amount	10,424	16,597
Licenses
Finite Lived Assets
Gross Carrying Amount	5,400	5,400
Accumulated Amortization	(5,400)	(3,681)
Net Carrying Amount	0	1,719
Trade name
Finite Lived Assets
Gross Carrying Amount	1,800	1,800
Accumulated Amortization	(1,800)	(1,181)
Net Carrying Amount	0	619
Non-compete agreements
Finite Lived Assets
Gross Carrying Amount	1,700	1,700
Accumulated Amortization	(1,654)	(1,521)
Net Carrying Amount	$ 46	$ 179

GOODWILL AND INTANGIBLE ASSETS - Finite-Lived Intangible Asset Useful Life (Details)	12 Months Ended
	Dec. 31, 2018
Infusion customer relationships \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	5 months
Infusion customer relationships \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	4 years
Managed care contracts
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	4 years
Licenses
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	2 years
Trade name
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	2 years
Non-compete agreements \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	1 year
Non-compete agreements \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives	5 years

GOODWILL AND INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense of intangible assets	$ 8.6	$ 11.8	$ 6.2

GOODWILL AND INTANGIBLE ASSETS - Schedule of Future Amortization (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
2019	$ 6,218
2020	4,252
Total estimated amortization expense	$ 10,470	$ 19,114

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Property and Equipment
Property and equipment, gross	$ 129,639	$ 115,271
Less: Accumulated depreciation	(100,851)	(88,298)
Property and equipment, net	28,788	26,973
Depreciation expense	15,000	15,900	$ 15,800
Computer and office equipment
Property and Equipment
Property and equipment, gross	32,452	31,371
Software capitalized for internal use
Property and Equipment
Property and equipment, gross	17,625	17,470
Vehicles
Property and Equipment
Property and equipment, gross	2,287	2,379
Medical equipment
Property and Equipment
Property and equipment, gross	42,600	36,230
Work in progress
Property and Equipment
Property and equipment, gross	1,733	2,478
Furniture and fixtures
Property and Equipment
Property and equipment, gross	5,930	5,534
Leasehold improvements
Property and Equipment
Property and equipment, gross	$ 27,012	$ 19,809

DEBT - Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Feb. 11, 2014
Debt Instrument [Line Items]
Less: Deferred financing costs	$ (2,334)	$ (3,656)
Total debt	504,674	480,588
Less: Current portion of long-term debt	(3,179)	(1,722)
Long-term debt, net of current portion	501,495	478,866
First Lien Note Facility, net of unamortized discount
Debt Instrument [Line Items]
Long-term debt	198,962	198,324
Second Lien Note Facility, net of unamortized discount
Debt Instrument [Line Items]
Long-term debt	108,931	85,694
2021 Notes, net of unamortized discount
Debt Instrument [Line Items]
Long-term debt	198,125	197,363
Less: Deferred financing costs			$ (500)
Capital leases
Debt Instrument [Line Items]
Long-term debt	$ 990	$ 2,863

DEBT - Prior Debt Facilities and First and Second Lien Notes (Details) - USD ($)			12 Months Ended
	Jun. 29, 2017	Mar. 01, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 06, 2017	Feb. 11, 2014	Jul. 31, 2013
Debt Instrument [Line Items]
Proceeds from equity offering			$ 0	$ 20,777,000	$ 83,267,000
Interest capitalized to debt principal			$ 7,787,000	0	$ 0
Private Placement \| Common Stock
Debt Instrument [Line Items]
Proceeds from equity offering	$ 15,900,000	$ 5,100,000
Associated issuance costs	200,000
Revolving Credit Facility \| Senior Notes \| Revolving Credit Facility
Debt Instrument [Line Items]
Aggregate principal debt amount								$ 75,000,000.0
Term Loan B Facility \| Senior Notes
Debt Instrument [Line Items]
Aggregate principal debt amount								250,000,000.0
Delayed Draw Term Loan B Facility \| Senior Notes
Debt Instrument [Line Items]
Aggregate principal debt amount								$ 150,000,000.0
Priming Credit Agreement \| Credit Facility
Debt Instrument [Line Items]
Aggregate principal debt amount						$ 25,000,000
First Lien Note Facility \| Senior Notes
Debt Instrument [Line Items]
Aggregate principal debt amount	200,000,000
Quarterly installment amortization			0.625%
Early repayment premium base rate			5.00%
Principal prepayment limit			$ 50,000,000
Penalty interest rate increase			2.00%
First Lien Note Facility \| Senior Notes \| Redemption Period One
Debt Instrument [Line Items]
Early repayment premium			4.00%
First Lien Note Facility \| Senior Notes \| Redemption Period Two
Debt Instrument [Line Items]
Early repayment premium			2.00%
First Lien Note Facility \| Senior Notes \| Redemption Period Three
Debt Instrument [Line Items]
Early repayment premium			0.00%
First Lien Note Facility \| Senior Notes \| Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate			6.00%
First Lien Note Facility \| Senior Notes \| Base Rate \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate			0.50%
First Lien Note Facility \| Senior Notes \| LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate			7.00%
First Lien Note Facility \| Senior Notes \| LIBOR \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate			1.00%
First Lien Note Facility \| Senior Notes \| Prime Rate
Debt Instrument [Line Items]
Basis spread on variable rate			1.00%
Second Lien Note Facility \| Senior Notes
Debt Instrument [Line Items]
Aggregate principal debt amount	100,000,000
Early repayment premium base rate			5.00%
Penalty interest rate increase			2.00%
Interest capitalized to debt principal			$ 7,800,000	$ 0
Second Lien Note Facility \| Senior Notes \| Redemption Period One
Debt Instrument [Line Items]
Early repayment premium			4.00%
Second Lien Note Facility \| Senior Notes \| Redemption Period Two
Debt Instrument [Line Items]
Early repayment premium			2.00%
Second Lien Note Facility \| Senior Notes \| Redemption Period Three
Debt Instrument [Line Items]
Early repayment premium			0.00%
Second Lien Note Facility \| Senior Notes \| Option One
Debt Instrument [Line Items]
Basis spread on variable rate			9.25%
Second Lien Note Facility \| Senior Notes \| Option Two
Debt Instrument [Line Items]
Basis spread on variable rate			11.25%
Second Lien Note Facility \| Senior Notes \| Option Three
Debt Instrument [Line Items]
Basis spread on variable rate			10.25%
Second Lien Note Facility \| Senior Notes \| Option Three, Half Cash
Debt Instrument [Line Items]
Basis spread on variable rate			4.625%
Second Lien Note Facility \| Senior Notes \| Option Three, Half Capitalized Interest
Debt Instrument [Line Items]
Basis spread on variable rate			5.625%
Second Lien Note Facility \| Senior Notes \| LIBOR \| Option One \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate			1.25%
Second Lien Delayed Draw Notes \| Senior Notes
Debt Instrument [Line Items]
Delayed draw permitted	$ 10,000,000
2021 Notes Indenture
Debt Instrument [Line Items]
Aggregate principal debt amount							$ 200,000,000.0
Stated interest rate			8.875%				8.875%

DEBT - 2021 Notes (Details) - USD ($)	Feb. 11, 2014	Dec. 31, 2018
Debt Instrument [Line Items]
Unamortized discount		$ 11,769,000
2021 Notes Indenture
Debt Instrument [Line Items]
Aggregate principal debt amount	$ 200,000,000.0
Stated interest rate	8.875%	8.875%
Unamortized discount	$ 5,000,000
Proceeds from issuance of long-term debt	$ 194,500,000

DEBT - Deferred Financing Costs (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Feb. 11, 2014	Jul. 31, 2013
Debt Instrument [Line Items]
Deferred finance costs, net	$ 2,334	$ 3,656
Senior Credit Facilities
Debt Instrument [Line Items]
Deferred finance costs, net				$ 4,100
2021 Notes Indenture
Debt Instrument [Line Items]
Deferred finance costs, net			$ 500

DEBT - Future Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
2019	$ 3,179
2020	315,598
2021	200,000
Total future maturities	518,777
Less: Deferred financing costs	(2,334)	$ (3,656)
Less: Unamortized discounts	(11,769)
Total debt	$ 504,674	$ 480,588

PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT - Carrying Value of Series A and C Preferred Stock (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Class of Stock [Line Items]
Dividends		$ 300
Accretion of discount		100
Convertible Preferred Stock
Class of Stock [Line Items]
Preferred dividend yield	11.50%
Series A Preferred Stock
Class of Stock [Line Items]
Dividends	$ 300
Accretion of discount	100
Increase (Decrease) in Temporary Equity [Roll Forward]
Preferred stock carrying value, beginning of period	2,827	2,462
Dividends and discount accretion	404	365
Preferred stock carrying value, at end of period	3,231	2,827
Series C Preferred Stock
Class of Stock [Line Items]
Dividends	10,100	9,100
Accretion of discount	700	600
Increase (Decrease) in Temporary Equity [Roll Forward]
Preferred stock carrying value, beginning of period	79,252	69,540
Dividends and discount accretion	10,806	9,712
Preferred stock carrying value, at end of period	$ 90,058	$ 79,252

PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT - First Quarter 2017 Private Placement (Details) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Jun. 29, 2017	Mar. 01, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Class of Stock [Line Items]
Proceeds from equity offering			$ 0	$ 20,777	$ 83,267
Private Placement \| Common Stock
Class of Stock [Line Items]
Shares issued (in shares)	6,359,350	3,300,000.0
Proceeds from equity offering	$ 15,900	$ 5,100
Stock offering price (in USD per share)	$ 2.50	$ 1.5366

PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT - Second Quarter 2017 Private Placement (Details) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Jun. 29, 2017	Mar. 01, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Class of Stock [Line Items]
Proceeds from equity offering			$ 0	$ 20,777	$ 83,267
Common Stock \| Private Placement
Class of Stock [Line Items]
Shares issued (in shares)	6,359,350	3,300,000.0
Stock offering price (in USD per share)	$ 2.50	$ 1.5366
Proceeds from equity offering	$ 15,900	$ 5,100
Associated issuance costs	$ 200

PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT - 2017 Warrants (Details) - Common Stock - 2017 Warrants	Jun. 29, 2017 $ / shares
Class of Stock [Line Items]
Warrant exercise threshold	4.99%
Ownership by non-controlling owners	19.99%
Warrants, exercise term	10 years
Warrants, exercise price (in USD per share)	$ 2.00

PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT - Treasury Stock (Details) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Equity [Abstract]
Treasury stock surrendered to satisfy tax withholding obligations (in shares)	51,394	5,106
Shares issued in settlement of option exercises (in shares)	257,305
Treasury stock held (in shares)	313,805	5,106	0

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS - Equity Incentive Plan (Details) - shares	May 03, 2018	Nov. 30, 2016	Dec. 31, 2018	Nov. 29, 2016
2008 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)		3,000,000
2008 Plan \| Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)				500,000
2008 Plan \| Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)				500,000
2008 Plan \| Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)				350,000
2008 Plan \| Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional shares authorized (in shares)		5,250,000
Number of shares authorized (in shares)		14,605,000		9,355,000
2018 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	16,406,939
Plan expiration period	10 years
Shares available for grant (in shares)			12,987,351

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS - Stock Options (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 1.7
Weighted-average period for unrecognized compensation expense	2 years 1 month 6 days
Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Exercise price, not less than	100.00%
Exercise period	10 years
Compensation expense	$ 1.0	$ 1.0	$ 3.4
Grant date fair value of options (in USD per share)	$ 1.69	$ 1.22	$ 0.72
Net proceeds from exercise of employee stock options	$ 0.1	$ 0.4
Minimum \| Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise period	7 years
Maximum \| Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise period	10 years

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS - Schedule of Weighted-average Assumptions (Details) - Stock Option	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	71.00%	73.20%	68.10%
Risk-free interest rate	2.71%	2.04%	1.98%
Expected life of options	6 years	5 years 8 months 1 day	4 years 9 months 22 days
Dividend rate	0.00%	0.00%	0.00%

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS - Schedule of Stock Option Activity (Details) - Stock Option - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Options
Beginning Balance, Options (in shares)	4,398,200
Granted, Options (in shares)	1,047,642
Exercised, Options (in shares)	(427,977)
Forfeited and expired, Options (in shares)	(1,320,140)
Ending Balance, Options (in shares)	3,697,725	4,398,200
Weighted Average Exercise Price
Beginning Balance, Weighted Average Exercise Price (in USD per share)	$ 3.98
Granted, Weighted Average Exercise Price (in USD per share)	2.61
Exercised, Weighted Average Exercise Price (in USD per share)	2.14
Forfeited and expired, Weighted Average Exercise Price (in USD per share)	4.78
Ending Balance, Weighted Average Exercise Price (in USD per share)	$ 3.52	$ 3.98
Aggregate Intrinsic Value (thousands)
Beginning Balance, Aggregate Intrinsic Value	$ 2,639
Granted	990
Exercised	382
Forfeited and expired	904
Ending Balance, Aggregate Intrinsic Value	$ 3,974	$ 2,639
Weighted Average Remaining Contractual Term	5 years 10 months 25 days	5 years 6 months
Exercisable, Options (in shares)	2,132,090
Exercisable, Weighted Average Exercise Price (in USD per share)	$ 4.46
Exercisable, Aggregate Intrinsic Value	$ 1,875
Exercisable, Weighted Average Remaining Contractual Life	4 years 1 month 6 days

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS - Schedule of Options Outstanding and Exercisable (Details)	12 Months Ended
	Dec. 31, 2018 $ / shares shares
Options Outstanding and Exercisable
Outstanding Options (in shares) \| shares	3,697,725
Options Exercisable (in shares) \| shares	2,132,090
$0.00 - $2.06
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	$ 0
Maximum range of option exercise price (in USD per share)	$ 2.06
Outstanding Options (in shares) \| shares	921,094
Weighted Average Exercise Price (in USD per share)	$ 1.35
Weighted Average Remaining Contractual Life	6 years 4 months 15 days
Options Exercisable (in shares) \| shares	471,139
Weighted Average Exercise Price (in USD per share)	$ 0.76
$2.06 - $4.13
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	2.06
Maximum range of option exercise price (in USD per share)	$ 4.13
Outstanding Options (in shares) \| shares	1,812,798
Weighted Average Exercise Price (in USD per share)	$ 2.50
Weighted Average Remaining Contractual Life	7 years 2 months 1 day
Options Exercisable (in shares) \| shares	697,118
Weighted Average Exercise Price (in USD per share)	$ 1.90
$4.13 - $6.19
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	4.13
Maximum range of option exercise price (in USD per share)	$ 6.19
Outstanding Options (in shares) \| shares	179,000
Weighted Average Exercise Price (in USD per share)	$ 5.13
Weighted Average Remaining Contractual Life	3 years 1 day
Options Exercisable (in shares) \| shares	179,000
Weighted Average Exercise Price (in USD per share)	$ 2.74
$6.19 - $8.25
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	6.19
Maximum range of option exercise price (in USD per share)	$ 8.25
Outstanding Options (in shares) \| shares	633,333
Weighted Average Exercise Price (in USD per share)	$ 7.16
Weighted Average Remaining Contractual Life	2 years 10 months
Options Exercisable (in shares) \| shares	633,333
Weighted Average Exercise Price (in USD per share)	$ 4.15
$10.31 - $12.38
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	10.31
Maximum range of option exercise price (in USD per share)	$ 12.38
Outstanding Options (in shares) \| shares	125,000
Weighted Average Exercise Price (in USD per share)	$ 11.04
Weighted Average Remaining Contractual Life	2 years 7 months 1 day
Options Exercisable (in shares) \| shares	125,000
Weighted Average Exercise Price (in USD per share)	$ 5.97
$12.38 - $14.44
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	12.38
Maximum range of option exercise price (in USD per share)	$ 14.44
Outstanding Options (in shares) \| shares	21,500
Weighted Average Exercise Price (in USD per share)	$ 14.06
Weighted Average Remaining Contractual Life	4 years 4 months 1 day
Options Exercisable (in shares) \| shares	21,500
Weighted Average Exercise Price (in USD per share)	$ 7.30
$16.50 - $18.57
Options Outstanding and Exercisable
Minimum range of option exercise price (in USD per share)	16.50
Maximum range of option exercise price (in USD per share)	$ 18.57
Outstanding Options (in shares) \| shares	5,000
Weighted Average Exercise Price (in USD per share)	$ 16.63
Weighted Average Remaining Contractual Life	4 years 7 months 1 day
Options Exercisable (in shares) \| shares	5,000
Weighted Average Exercise Price (in USD per share)	$ 8.96

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS - Restricted Stock Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	$ 2.6	$ 1.1	$ 0.5
Unrecognized compensation expense	$ 3.5
Weighted average remaining recognition period	1 year 9 months 18 days
Fair value of awards vested	$ 0.4	$ 0.4	$ 0.2
2008 Plan \| Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Key Employees \| 2008 Plan \| Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Director \| 2008 Plan \| Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS - Schedule of Restricted Stock Awards (Details) - Restricted Stock	12 Months Ended
	Dec. 31, 2018 $ / shares shares
Restricted Stock Shares
Beginning balance (in shares) \| shares	1,882,363
Granted (in shares) \| shares	3,284,197
Awards Vested (in shares) \| shares	(372,116)
Canceled (in shares) \| shares	(392,256)
Ending balance (in shares) \| shares	4,402,188
Weighted Average Award Grant Date Fair Value
Beginning balance (in USD per share) \| $ / shares	$ 1.82
Granted (in USD per share) \| $ / shares	2.55
Awards Vested (in USD per share) \| $ / shares	2.09
Canceled (in USD per share) \| $ / shares	2.29
Ending balance (in USD per share) \| $ / shares	$ 1.87

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS - Employee Stock Purchase (Details) - Employee Stock Purchase Plan - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	May 08, 2018	May 07, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)				2,250,000	750,000
Shares available for grant (in shares)	1,379,943
Stock issued during period, (in shares)	173,519	265,608	245,371
Compensation expense	$ 0.1	$ 0.1	$ 0.1

STOCK-BASED COMPENSATION AND EMPLOYEE BENEFIT PLANS - 401(k) Plan (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018 USD ($)
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Maximum annual deferral	100.00%
Matching contributions	$ 0.3

LOSS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Common stock, par value (in USD per share)	$ 0.0001				$ 0.0001				$ 0.0001	$ 0.0001
Convertible preferred stock series, par value (in USD per share)	$ 0.0001								$ 0.0001
Loss from continuing operations									$ (51,592)	$ (63,303)	$ (36,172)
Income (loss) from discontinued operations, net of income taxes	$ 15	$ (71)	$ (15)	$ (30)	$ (287)	$ 66	$ (373)	$ (299)	(101)	(893)	(6,593)
Net loss	$ (15,363)	$ (8,174)	$ (15,139)	$ (13,017)	$ (1,962)	$ (12,992)	$ (29,523)	$ (19,719)	(51,693)	(64,196)	(42,765)
Accrued dividends on preferred stock									(11,210)	(10,077)	(9,084)
Loss attributable to common stockholders									$ (62,903)	$ (74,273)	$ (51,849)
Denominator - Basic and Diluted:
Weighted average number of common shares outstanding (in shares)									127,942	123,791	93,740
Loss Per Common Share:
Loss from continuing operations, basic and diluted (in USD per share)	$ (0.14)	$ (0.09)	$ (0.14)	$ (0.12)	$ (0.03)	$ (0.12)	$ (0.26)	$ (0.18)	$ (0.49)	$ (0.59)	$ (0.48)
Income (loss) from discontinued operations, basic and diluted (in USD per share)	0.00	0.00	0.00	0.00	(0.01)	0.00	0.00	0.00	0.00	(0.01)	(0.07)
Loss per common share, basic and diluted (in USD per share)	$ (0.14)	$ (0.09)	$ (0.14)	$ (0.12)	$ (0.04)	$ (0.12)	$ (0.26)	$ (0.18)	$ (0.49)	$ (0.60)	$ (0.55)

INCOME TAXES - Reconciliation of Tax Benefit (Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current
Federal	$ 0	$ 925	$ 0
State	(502)	(174)	30
Total current	(502)	751	30
Deferred
Federal	0	1,951	(1,744)
State	(66)	1,428	(301)
Total deferred	(66)	3,379	(2,045)
Tax benefit (expense)	$ (568)	$ 4,130	$ (2,015)

INCOME TAXES - Temporary Differences That Give Rise to Deferred Tax (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Reserves not currently deductible	$ 6,634	$ 10,707
Net operating loss carryforwards	128,819	110,773
Goodwill and intangibles (tax deductible)	7,853	12,757
Accrued expenses	641	95
Property basis differences	3,679	2,813
Stock based compensation	2,180	2,371
Total deferred tax assets	149,806	139,516
Deferred tax liabilities:
Other	(309)	(180)
Less: valuation allowance	(148,465)	(138,238)
Net deferred tax asset	$ 1,032	$ 1,098

INCOME TAXES - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating Loss Carryforwards [Line Items]
Valuation allowance	$ 148,465	$ 138,238
Carryforward not subject to expiration	49,200
Gross unrecognized tax benefits	1,014	$ 1,014	$ 1,021	$ 1,067
Federal
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	429,800
Net operating loss carryforwards subject to annual limitation	11,900
State
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 479,700

INCOME TAXES - Reconciliation of Statutory to Effective Income Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Tax benefit at statutory rate	$ 10,715	$ 23,654	$ 11,907
State tax benefit, net of federal taxes	1,510	4,587	1,398
Change in valuation allowance	(10,227)	41,550	(14,725)
Change in tax contingencies	0	10	66
Alternative minimum tax receivable	0	(925)	0
Corporate tax rate changes	0	(67,707)	0
Other	(2,566)	1,111	(661)
Tax benefit (expense)	$ (568)	$ 4,130	$ (2,015)

INCOME TAXES - Unrecognized Tax Benefit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of Unrecognized Tax Benefits [Roll Forward]
Unrecognized tax benefits, beginning balance	$ 1,014	$ 1,021	$ 1,067
Lapse of statute of limitations	0	(7)	(46)
Unrecognized tax benefits, ending balance	$ 1,014	$ 1,014	$ 1,021

RESTRUCTURING, ACQUISITION, INTEGRATION, AND OTHER EXPENSES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]
Change in fair value of contingent consideration	$ 0	$ 0	$ (4,597)
Total restructuring, acquisition, integration, and other expenses	6,457	12,662	15,859
Financial Improvement Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and other expense	4,934	12,134	10,334
Acquisition and integration expenses	1,523	528	10,122
Change in fair value of contingent consideration	0	0	(4,597)
Total restructuring, acquisition, integration, and other expenses	$ 6,457	$ 12,662	$ 15,859

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating Leases
Operating Leases, Total Future Minimum Lease Payments, 2019	$ 8,934
Operating Leases, Total Future Minimum Lease Payments, 2020	7,143
Operating Leases, Total Future Minimum Lease Payments, 2021	6,252
Operating Leases, Total Future Minimum Lease Payments, 2022	4,797
Operating Leases, Total Future Minimum Lease Payments, 2023	3,320
Operating Leases, Total Future Minimum Lease Payments, 2024 and Thereafter	7,470
Operating Leases, Total Future Minimum Lease Payments	37,916
Capital Leases
Capital Leases, Total Future Minimum Lease Payments, 2019	679
Capital Leases, Total Future Minimum Lease Payments, 2020	311
Capital Leases, Total Future Minimum Lease Payments, 2021	0
Capital Leases, Total Future Minimum Lease Payments, 2022	0
Capital Leases, Total Future Minimum Lease Payments, 2023	0
Capital Leases, Total Future Minimum Lease Payments, 2024 and Thereafter	0
Capital Leases, Total Future Minimum Lease Payments	990
Total
Total Future Minimum Lease Payments, 2019	9,613
Total Future Minimum Lease Payments, 2020	7,454
Total Future Minimum Lease Payments, 2021	6,252
Total Future Minimum Lease Payments, 2022	4,797
Total Future Minimum Lease Payments, 2023	3,320
Total Future Minimum Lease Payments, 2024 and Thereafter	7,470
Total Future Minimum Lease Payments	38,906
Rent expense for leased facilities and equipment	$ 8,100	$ 7,700	$ 7,300
Minimum
Future minimum lease payment for operating and capital leases
Capital lease interest rate	3.00%
Maximum
Future minimum lease payment for operating and capital leases
Capital lease interest rate	7.00%

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Selected Quarterly Financial Information [Abstract]
Net revenue	$ 183,568	$ 180,962	$ 175,789	$ 168,584	$ 182,582	$ 198,692	$ 218,106	$ 217,810	$ 708,903	$ 817,190	$ 935,589
Gross profit	62,122	65,911	59,957	55,048	70,194	66,563	67,611	64,874	243,038	269,242	262,082
Loss from continuing operations, before income taxes	(15,003)	(8,001)	(15,081)	(12,939)	(7,202)	(12,998)	(28,432)	(18,801)	(51,024)	(67,433)	(34,157)
Income (loss) from discontinued operations, net of income taxes	15	(71)	(15)	(30)	(287)	66	(373)	(299)	(101)	(893)	(6,593)
Net loss	$ (15,363)	$ (8,174)	$ (15,139)	$ (13,017)	$ (1,962)	$ (12,992)	$ (29,523)	$ (19,719)	$ (51,693)	$ (64,196)	$ (42,765)
Loss from continuing operations, basic and diluted (in USD per share)	$ (0.14)	$ (0.09)	$ (0.14)	$ (0.12)	$ (0.03)	$ (0.12)	$ (0.26)	$ (0.18)	$ (0.49)	$ (0.59)	$ (0.48)
Income (loss) from discontinued operations, basic and diluted (in USD per share)	0.00	0.00	0.00	0.00	(0.01)	0.00	0.00	0.00	0.00	(0.01)	(0.07)
Loss per common share, basic and diluted (in USD per share)	$ (0.14)	$ (0.09)	$ (0.14)	$ (0.12)	$ (0.04)	$ (0.12)	$ (0.26)	$ (0.18)	$ (0.49)	$ (0.60)	$ (0.55)

- Definition

Amount after tax of income (loss) from a discontinued operation attributable to the parent. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

SUBSEQUENT EVENTS (Details)	Mar. 14, 2019
OptionCare \| Subsequent Event
Subsequent Event [Line Items]
Ownership retained by shareholders after merger	20.00%

Schedule II -- Valuation and Qualifying Accounts (Details) - Allowance for Doubtful Accounts - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 0	$ 44,730	$ 59,689
Write-Off of Receivables	0	(30,515)	(41,567)
Charged to Costs and Expenses	0	23,697	26,608
Balance at End of Period	$ 0	$ 37,912	$ 44,730

FAIR VALUE MEASURMENTS (Details) $ in Thousands	Dec. 31, 2018 USD ($)
Carrying Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	$ 506,018
2017 warrants	25,331
Carrying Value \| First Lien Note Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	198,962
Carrying Value \| Second Lien Note Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	108,931
Carrying Value \| 2021 Notes Indenture
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	198,125
Fair Value \| Markets for Identical Item (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	0
2017 warrants	0
Fair Value \| Markets for Identical Item (Level 1) \| First Lien Note Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	0
Fair Value \| Markets for Identical Item (Level 1) \| Second Lien Note Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	0
Fair Value \| Markets for Identical Item (Level 1) \| 2021 Notes Indenture
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	0
Fair Value \| Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	186,500
2017 warrants	25,331
Fair Value \| Significant Other Observable Inputs (Level 2) \| First Lien Note Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	0
Fair Value \| Significant Other Observable Inputs (Level 2) \| Second Lien Note Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	0
Fair Value \| Significant Other Observable Inputs (Level 2) \| 2021 Notes Indenture
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	186,500
Fair Value \| Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	325,084
2017 warrants	0
Fair Value \| Significant Unobservable Inputs (Level 3) \| First Lien Note Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	203,462
Fair Value \| Significant Unobservable Inputs (Level 3) \| Second Lien Note Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	121,622
Fair Value \| Significant Unobservable Inputs (Level 3) \| 2021 Notes Indenture
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total debt instruments	$ 0